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of <h1>Countries Combat Abusive Treaty Shopping by Implementing Anti-Abuse Measures to Prevent Unintended Tax Benefits</h1> Treaty shopping involves exploiting tax treaties to gain benefits not intended for the actual beneficiary. It typically involves routing income through intermediary countries to secure favorable tax treatment. Common structures include direct conduits, stepping stone conduits, and triangular arrangements. Anti-treaty shopping measures include neutral, specific, purpose-based, and comprehensive strategies to prevent abuse. These measures aim to deny benefits to entities not subject to tax in their residence state or set up solely to claim treaty benefits. While some countries tacitly approve beneficial treaty shopping, others, like India and Brazil, consider it abusive and have taken steps to counteract it.
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