Avoidance of double taxation applies among SAARC members where a direct tax structure exists; later agreements prevail.

A limited multilateral agreement provides avoidance of double taxation and mutual administrative assistance among SAARC members, effective in a Member only after that Member establishes an adequate direct tax structure and notifies the SAARC Secretariat; later-dated agreements prevail in case of conflict. The Agreement enumerates Member States, the taxes covered per jurisdiction, each jurisdiction's competent authority for tax cooperation, and the fiscal year definitions applicable to administrative and operational coordination.

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