https://www.taxtmi.com/acts?id=44774 The Estonia DTAA preserves domestic anti avoidance provisions and applies the MLI's Principal Purposes Test, which denies treaty benefits when obtaining those benefits was one of the principal purposes of an arrangement or transaction unless granting the benefit accords with the object and purpose of the relevant treaty provision, and provides for competent authority notification when benefits are denied. en-us Wed, 16 Oct 2024 14:52:13 +0530 Tue, 22 Oct 2024 13:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44774 The Estonia DTAA preserves domestic anti avoidance provisions and applies the MLI's Principal Purposes Test, which denies treaty benefits when obtaining those benefits was one of the principal purposes of an arrangement or transaction unless granting the benefit accords with the object and purpose of the relevant treaty provision, and provides for competent authority notification when benefits are denied. Act-Rules DTAA Wed, 16 Oct 2024 14:52:13 +0530 https://www.taxtmi.com/acts?id=44774