https://www.taxtmi.com/acts?id=19033 Benefits under the Poland-DTAA are denied where the main purpose or one of the main purposes of creating or maintaining a resident (other than an individual), or of any arrangement or transaction undertaken by a resident, was to obtain the Agreement's benefits; this implements a purpose-based limitation of benefits and was substituted by Notification No. 47/2014. en-us Wed, 15 Oct 2014 15:39:20 +0530 Sat, 14 Dec 2024 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19033 Benefits under the Poland-DTAA are denied where the main purpose or one of the main purposes of creating or maintaining a resident (other than an individual), or of any arrangement or transaction undertaken by a resident, was to obtain the Agreement's benefits; this implements a purpose-based limitation of benefits and was substituted by Notification No. 47/2014. Act-Rules DTAA Wed, 15 Oct 2014 15:39:20 +0530 https://www.taxtmi.com/acts?id=19033