Miscellaneous Rules. 1. Nothing in this Agreement shall be construed as preventing a Contracting State from taxing its nationals who may be residing in the other Contracting State, in accordance with its domestic laws. However, the other Contracting State shall not be bound to give credit for the tax paid in the first-mentioned State in pursuance thereto. 2. The competent authorities of the Contracting States, upon their mutual agreement under Article 25, may deny the benefits of this Agreement to any person, or with respect to any transaction, if in their opinion the granting of those benefits, under the circumstances, would constitute an abuse of the Agreement according to its purpose.
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Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
