International Research Journal of Commerce , Arts and Science

 ( Online- ISSN 2319 - 9202 )     New DOI : 10.32804/CASIRJ

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THE LIMITATION OF BENEFIT CLAUSE: AN ANTIDOTE TO TREATY SHOPPING

    1 Author(s):  DR. NEETA BAREJA

Vol -  13, Issue- 6 ,         Page(s) : 64 - 66  (2022 ) DOI : https://doi.org/10.32804/CASIRJ

Abstract

The inequality in residence rule and source rule of taxation adopted by different jurisdictions has given rise to Double Taxation Avoidance Agreement, wherein, the agreement by two states is made in such a way so as to avoid double taxation on the same income. Moreover, the tax provisions entailing benefits are restricted to only residents of a signatory country to DTTA. A country is given the freedom to adopt either the UN model of convention or the OECD model of the convention for DTAA.

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/

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