International Tax Multilateral Instrument

Flowchart on Interaction between Anti Abuse Rules | Multilateral Instrument


In the below flowchart we have tried to simplify the interaction between the Treaty Specific Anti Abuse Rules, Principal Purpose Test, Limitation of Benefits Rules, and General Anti Abuse Rules. It is for quick review only, and in-depth analysis is suggested while applying for real-life cases.

Interaction between PPT, GAAR and SAAR

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