Let us now say that there is another agreement on double tax evasion (DBAA) between country C and country B, in which country C is exempt from paying taxes on income from investments in Country C. Thus, Country C will not pay taxes. However, the potential benefits of double taxation agreements go far beyond this simple example. If you are travelling abroad with a posting, you should also review the corresponding double taxation agreement to see if it can provide tax benefits. Double Tax Avoidance Agreement (DBAA) is a tax treaty between two or more countries aimed at avoiding double taxation of income collected in both countries. Tax agreements are a critical part of the global economy. More than 3,000 bilateral tax treaties are in force, most of which are based on models of the Organization for Economic Co-operation and Development and the United Nations. These are essentially agreements between two countries that allow individuals and businesses to avoid double taxation of income. In order to reduce the misuse of double taxation conventions, countries include in their agreement a clause called the Limitation of Benefits (LOB clause) that determines which investments will be made only to benefit from an agreement on double tax evasion (DBAA) or what are the real investments. For example, in the case of a dual tax evasion agreement (DBAA) between India and Singapore, the benefit limitation (THE LOB clause) requires that the investor invested in India have spent at least 2 Lake Singapore dollar over a 12-month period, prior to that investment in India.