Elimination of double taxation through an MLI modified treaty seeks to prevent treaty shopping and tax avoidance practices. The synthesized text explains that the MLI modifies the India-Austria Convention, that applicable MLI provisions are those elected by the Parties and may ... Summary
Elimination of double taxation through an MLI modified treaty seeks to prevent treaty shopping and tax avoidance practices.
The synthesized text explains that the MLI modifies the India-Austria Convention, that applicable MLI provisions are those elected by the Parties and may take effect on differing dates depending on tax type and Party choices, and that Article 1 of the Convention operates to apply the Convention to persons who are residents of one or both Contracting States; textual adjustments in the synthesis are for readability and do not change substance.
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