https://www.taxtmi.com/acts?id=34188 Article 28 permits a Contracting Party to apply domestic measures against tax avoidance or evasion and to deny treaty benefits where the main purpose of persons concerned is non taxation or reduced taxation through avoidance, including treaty shopping aimed at indirect relief for third jurisdiction residents; it also covers legal entities without bona fide business activities. en-us Fri, 28 Dec 2018 16:43:40 +0530 Thu, 21 Nov 2024 11:03:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=34188 Article 28 permits a Contracting Party to apply domestic measures against tax avoidance or evasion and to deny treaty benefits where the main purpose of persons concerned is non taxation or reduced taxation through avoidance, including treaty shopping aimed at indirect relief for third jurisdiction residents; it also covers legal entities without bona fide business activities. Act-Rules DTAA Fri, 28 Dec 2018 16:43:40 +0530 https://www.taxtmi.com/acts?id=34188