Tax treaty modification confirms MLI changes to the India-Cyprus DTAA, defining applicability and implementation conditions. The document explains that the MLI modifies the India-Cyprus Agreement, that authentic texts of the Agreement and the MLI prevail, and that MLI provisions have been integrated alongside corresponding Agreement provisions. It states that MLI effects depend on the Parties' deposited positions and that different provisions take effect at different times for taxes withheld at source and other taxes. References to the Agreement should be read as to the Agreement as modified by those MLI provisions that have taken effect, and Article 1 confirms the Agreement applies to persons who are residents of one or both Contracting States.
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Tax treaty modification confirms MLI changes to the India-Cyprus DTAA, defining applicability and implementation conditions.
The document explains that the MLI modifies the India-Cyprus Agreement, that authentic texts of the Agreement and the MLI prevail, and that MLI provisions have been integrated alongside corresponding Agreement provisions. It states that MLI effects depend on the Parties' deposited positions and that different provisions take effect at different times for taxes withheld at source and other taxes. References to the Agreement should be read as to the Agreement as modified by those MLI provisions that have taken effect, and Article 1 confirms the Agreement applies to persons who are residents of one or both Contracting States.
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