https://www.taxtmi.com/acts?id=45090 Limitation on treaty benefits is governed by domestic anti evasion rules and the Multilateral Instrument's Principal Purposes Test, which denies a treaty benefit where it is reasonable to conclude that obtaining the benefit was one of the principal purposes of the arrangement or transaction producing it, unless granting the benefit would be consistent with the object and purpose of the relevant treaty provision. en-us Wed, 16 Oct 2024 18:29:23 +0530 Tue, 22 Oct 2024 14:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45090 Limitation on treaty benefits is governed by domestic anti evasion rules and the Multilateral Instrument's Principal Purposes Test, which denies a treaty benefit where it is reasonable to conclude that obtaining the benefit was one of the principal purposes of the arrangement or transaction producing it, unless granting the benefit would be consistent with the object and purpose of the relevant treaty provision. Act-Rules DTAA Wed, 16 Oct 2024 18:29:23 +0530 https://www.taxtmi.com/acts?id=45090