https://www.taxtmi.com/acts?id=45058 The Multilateral Instrument replaces Article 30 with a Principal Purposes Test: a treaty benefit shall not be granted for an item of income if it is reasonable to conclude that obtaining that benefit was one of the principal purposes of the arrangement or transaction, unless granting the benefit would be in accordance with the object and purpose of the relevant treaty provision. en-us Wed, 16 Oct 2024 18:15:31 +0530 Tue, 22 Oct 2024 12:57:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45058 The Multilateral Instrument replaces Article 30 with a Principal Purposes Test: a treaty benefit shall not be granted for an item of income if it is reasonable to conclude that obtaining that benefit was one of the principal purposes of the arrangement or transaction, unless granting the benefit would be in accordance with the object and purpose of the relevant treaty provision. Act-Rules DTAA Wed, 16 Oct 2024 18:15:31 +0530 https://www.taxtmi.com/acts?id=45058