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    <title>Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions</title>
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    <description>India elects to apply Option A under Article 13(1) of the Convention to prevent artificial avoidance of permanent establishment status via specific activity exemptions, and notifies that numerous existing bilateral tax treaties contain provisions described in Article 13(5)(a), identifying for each listed contracting jurisdiction the article and paragraph where the specific activity exemption or comparable provision appears.</description>
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      <description>India elects to apply Option A under Article 13(1) of the Convention to prevent artificial avoidance of permanent establishment status via specific activity exemptions, and notifies that numerous existing bilateral tax treaties contain provisions described in Article 13(5)(a), identifying for each listed contracting jurisdiction the article and paragraph where the specific activity exemption or comparable provision appears.</description>
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