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Commerce · Q159

Income Tax and Corporate Tax

Graduate and Post Graduate · Commerce · question 159

Q159

Which of the following articles in a Double Taxation Avoidance Agreement is absolutely essential to prevent treaty shopping?

A.
Most Favoured Nation Clause
B.
Non-Discrimination
C.
Limitation of benefits
Answer
D.
Residential status

Answer: Option C

Solution

Answer: Option C
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