TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>India Reserves Right to Exclude Article 17 from Tax Treaties with Existing Provisions, Safeguarding Against Base Erosion.</h1> Article 17 of the India-France Convention on tax treaty measures allows India to reserve the right not to apply Article 17 to its Covered Tax Agreements if they already include provisions described in Article 17(2). This reservation applies to agreements with numerous countries, including Albania, Armenia, Austria, Bhutan, and others, where Article 9(2) or Article 10(2) provisions are present. The reservation ensures that existing provisions in these agreements remain unaffected by Article 17, maintaining the integrity of India's tax treaties and preventing base erosion and profit shifting.
TaxTMI 
TaxTMI 
