https://www.taxtmi.com/acts?id=20734 The Limitation of Benefits clause preserves a Contracting State's ability to apply its domestic anti-avoidance measures to deny treaty relief; residents are ineligible for benefits if their affairs were arranged with the main purpose of obtaining treaty advantages, and legal entities without bona fide business activities are specifically within its scope. en-us Mon, 28 Mar 2016 14:27:00 +0530 Thu, 28 Nov 2024 16:33:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20734 The Limitation of Benefits clause preserves a Contracting State's ability to apply its domestic anti-avoidance measures to deny treaty relief; residents are ineligible for benefits if their affairs were arranged with the main purpose of obtaining treaty advantages, and legal entities without bona fide business activities are specifically within its scope. Act-Rules DTAA Mon, 28 Mar 2016 14:27:00 +0530 https://www.taxtmi.com/acts?id=20734