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Showing 1 to 1 of 1 for “"Multilateral tax treaty"”.
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Should Kenya repeal its domestic limitation of benefits rule in favour of the simplified limitation of benefits rule in the MLI?
… (LoB) rule is a recommended measure to fight treaty abuse by the Organization for Economic Cooperation and Development (OECD). It works by preventing residents of third-party states from accessing treaty benefits between states where they do not have sufficient connection in the contracting …