Limitation of Benefits

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Full Text of the Document

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....ny arrangement or transaction undertaken by a resident of a Contracting State, if the main purpose or one of the main purposes of the creation or existence of such an arrangement or transaction, was to obtain the benefits under this Agreement.]] The following paragraph 1 of Article 7 of the MLI replaces Article 28A of this Agreement: ARTICLE 7 OF THE MLI - PREVENTION OF TREATY ABUSE (Principal P....