https://www.taxtmi.com/acts?id=37565 Article 28B permits domestic anti abuse rules to be applied to treaty treatment, requires that benefits not be granted to persons who are not the beneficial owner of income, preserves application of domestic Controlled Foreign Corporation rules, and denies treaty benefits where the creation, existence or transactions of a resident had as their main purpose or one of their main purposes the obtaining of treaty benefits not otherwise available. en-us Thu, 29 Aug 2019 11:50:31 +0530 Tue, 26 Nov 2024 16:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37565 Article 28B permits domestic anti abuse rules to be applied to treaty treatment, requires that benefits not be granted to persons who are not the beneficial owner of income, preserves application of domestic Controlled Foreign Corporation rules, and denies treaty benefits where the creation, existence or transactions of a resident had as their main purpose or one of their main purposes the obtaining of treaty benefits not otherwise available. Act-Rules DTAA Thu, 29 Aug 2019 11:50:31 +0530 https://www.taxtmi.com/acts?id=37565