- Main page
- Convention Between the Russian Federation and the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and on Capital (Brussels, May 19, 2015) (not in force)
- CHAPTER VI. SPECIAL PROVISIONS
- Article 27 Limitations of Benefits
Article 27 Limitations of Benefits
Article 27
Limitations of Benefits
Notwithstanding the provisions of any other Article of this Convention, a resident of a Contracting State shall not receive the benefit of any reduction in or exemption from tax provided for in the Convention by the other Contracting State if the main purpose or one of the main purposes of such resident or a person connected with such resident was to obtain the benefits of the Convention.