Article 29 - Limitation of Benefits - Luxembourg

Article 29 LIMITATION OF BENEFITS 1. Nothing in this Agreement shall affect the application of the domestic provision to prevent tax evasion. 2. An enterprise of a Contracting State shall not be entitled to the benefits of this Agreement if the main purpose or one of the main purposes of the creation of such enterprise was to obtain the benefits under this Agreement that would not otherwise be available. 3. The case of legal entities not having bona fide business activities shall be covered by the provisions of this Article.