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of <h1>Article 29: Limitation of Benefits Ensures Genuine Business Activities in UAE Double Tax Avoidance Agreement</h1> Article 29 of the Double Tax Avoidance Agreement (DTAA) between the UAE and another Contracting State addresses the limitation of benefits. It stipulates that an entity resident in a Contracting State is not entitled to the benefits of the agreement if its creation's primary purpose was to obtain benefits not otherwise available. This provision also applies to legal entities lacking bona fide business activities, ensuring that the agreement's benefits are not exploited for tax avoidance purposes.
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