iv) The DBAa also contains abusive provisions to ensure that the benefits of the DBAA are used by genuine residents of both countries. Note, however, that not all agreements follow these Tiebreaker rules. The agreement with The Gambia, for example, provides that the agreement on double tax evasion is a treaty that, in effect, helps to remove the blurring of the double payment of tax, while ensuring that there is no tax evasion by exchange of information between the two countries. But the most important thing to remember is to prevent the abuse of the agreement by not adopting methods such as contract shopping. The problem of contract shopping is the most serious for countries such as the United States, which have withholding tax that vary from treaty to treaty. As a result, taxpayers have often used the most advantageous contract. However, all of the most recent tax treaties in the United States contain what is known as benefit limitations. The main purpose of this article is to deny contractual benefits to a company that resides in one of the contracting countries but actually serves as a channel for residents of a third country. With DBAA, investors should not rely on competing national tax rules; On the contrary, the taxation of international income falls under the rules of the DBA. DBAAs can be either complete, all sources of revenue are encapsulated or limited to certain areas, which means that revenues from shipping, inheritance, air transport, etc., are taxed. India currently has DTAA with more than 80 countries, with plans to sign such contracts with more countries in the coming years. Among the countries with which it has comprehensive agreements are Australia, Canada, the United Arab Emirates, Germany, Mauritius, Singapore, the United Kingdom and the United States of America.