OECD: https://www.oecd.org/tax/beps/oecd-releases-new-peer-review-results-on-the-prevention-of-tax-treaty-shopping-under-the-beps-action-6-minimum-standard.htm#:~:text=Treaty%20shopping%20typically%20involves%20the,of%20one%20of%20those%20jurisdictions.
Financial Express: https://www.financialexpress.com/archive/tackling-treaty-shopping/1227824/