https://www.taxtmi.com/acts?id=14985 The treaty preserves domestic anti evasion measures. An enterprise is ineligible for treaty benefits if its creation was principally aimed at securing treaty advantages not otherwise available. Entities lacking bona fide business activities are specifically covered and treated as outside entitlement to the treaty's benefits. en-us Tue, 30 Aug 2011 12:07:22 +0530 Tue, 17 Dec 2024 17:11:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14985 The treaty preserves domestic anti evasion measures. An enterprise is ineligible for treaty benefits if its creation was principally aimed at securing treaty advantages not otherwise available. Entities lacking bona fide business activities are specifically covered and treated as outside entitlement to the treaty's benefits. Act-Rules DTAA Tue, 30 Aug 2011 12:07:22 +0530 https://www.taxtmi.com/acts?id=14985