Double taxation relief via tax treaties governs taxing rights and allows domestic law when more beneficial to the taxpayer. Agreements with foreign jurisdictions may provide double taxation relief, exchange of information, and tax recovery mechanisms, implemented by government notification. Treaty benefits require a tax residency certificate and any prescribed documents. Domestic tax law applies when more beneficial to the assessee, but the General Anti-Avoidance Rule applies regardless. Treaty terms derive meaning from the treaty, government notifications, or the Income-tax Act where applicable.