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of <h1>India-Cyprus Tax Treaty Enhanced: MLI Modifications to Prevent Evasion and Boost Economic Cooperation</h1> The document is a synthesized text of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) and the Double Taxation Avoidance Agreement (DTAA) between India and Cyprus. It outlines modifications to the DTAA made by the MLI, aiming to prevent tax evasion and promote economic cooperation. The provisions apply to residents of the contracting states, with specific effective dates for taxes withheld at source and other taxes. The MLI positions of both countries, submitted upon ratification, guide these modifications, enhancing the agreement's readability without altering its substance.
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