https://www.taxtmi.com/acts?id=17010 Article 28B permits a Contracting State to apply domestic anti-avoidance measures notwithstanding the treaty; it denies treaty benefits where the resident's affairs were arranged with the main purpose, or one of the main purposes, of obtaining treaty benefits, and expressly covers legal entities that do not carry on bona fide business activities. en-us Wed, 28 Nov 2012 14:32:16 +0530 Fri, 22 Nov 2024 16:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17010 Article 28B permits a Contracting State to apply domestic anti-avoidance measures notwithstanding the treaty; it denies treaty benefits where the resident's affairs were arranged with the main purpose, or one of the main purposes, of obtaining treaty benefits, and expressly covers legal entities that do not carry on bona fide business activities. Act-Rules DTAA Wed, 28 Nov 2012 14:32:16 +0530 https://www.taxtmi.com/acts?id=17010