Limitation of Benefit (LOB) clause was in news recently in the context of?

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Q: 82 (Current Affairs-JAN/2017)
“Limitation of Benefit (LOB) clause was in news recently in the context of?

question_subject: 

Current Affairs

stats: 

0,107,119,55,30,107,34

keywords: 

{'google tax': [0, 0, 0, 1], 'lob': [0, 0, 0, 1], 'minimum alternative tax': [0, 1, 0, 0], 'clause': [0, 0, 1, 4], 'benefit': [1, 0, 2, 2], 'levy': [0, 1, 0, 3], 'limitation': [0, 0, 0, 2], 'transfer pricing': [0, 0, 0, 1], 'general anti avoidance rule': [0, 0, 0, 2], 'gaar': [0, 0, 0, 3], 'news': [0, 1, 17, 65]}

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