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    <title>Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies</title>
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    <description>India notifies, under the BEPS Convention, that certain bilateral tax agreements contain provisions corresponding to Article 12(3)(a) and Article 12(3)(b) designed to prevent artificial avoidance of permanent establishment status through agency, commissionnaire, or similar arrangements, specifying each contracting jurisdiction and the relevant Article 5 paragraph in those treaties.</description>
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      <description>India notifies, under the BEPS Convention, that certain bilateral tax agreements contain provisions corresponding to Article 12(3)(a) and Article 12(3)(b) designed to prevent artificial avoidance of permanent establishment status through agency, commissionnaire, or similar arrangements, specifying each contracting jurisdiction and the relevant Article 5 paragraph in those treaties.</description>
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