https://www.taxtmi.com/acts?id=8109 Article 29 denies treaty benefits to a resident entity when the main purpose or one of the main purposes of its creation was to obtain benefits under the Agreement not otherwise available, and explicitly covers legal entities not having bona fide business activities. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Dec 2024 15:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8109 Article 29 denies treaty benefits to a resident entity when the main purpose or one of the main purposes of its creation was to obtain benefits under the Agreement not otherwise available, and explicitly covers legal entities not having bona fide business activities. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=8109