Principal Purpose Test accepted as interim measure; India selects Simplified LOB option under the convention. India accepts the Principal Purpose Test in Article 7(1) as an interim measure and intends, where possible, to adopt a Limitation on Benefits provision by bilateral negotiation, in addition to or replacing the PPT. India chooses to apply the Simplified LOB under Article 7(6). India notifies lists of existing bilateral treaties it considers to contain provisions corresponding to Article 7(2) and Article 7(14), with specific article and paragraph citations for each listed jurisdiction.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Principal Purpose Test accepted as interim measure; India selects Simplified LOB option under the convention.
India accepts the Principal Purpose Test in Article 7(1) as an interim measure and intends, where possible, to adopt a Limitation on Benefits provision by bilateral negotiation, in addition to or replacing the PPT. India chooses to apply the Simplified LOB under Article 7(6). India notifies lists of existing bilateral treaties it considers to contain provisions corresponding to Article 7(2) and Article 7(14), with specific article and paragraph citations for each listed jurisdiction.
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