TMI BlogLIMITATION OF BENEFITSX X X X Extracts X X X X X X X X Extracts X X X X ..... domestic provisions to prevent tax evasion or tax avoidance. 2. Benefits of this Agreement shall not be available to a resident of a Contracting State, or with respect to any transaction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Where by reason of this Article a resident of a Contracting State is denied the benefits of this Agreement in the other Contracting State, the competent authority of the other Contracting State sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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