Purpose of covered tax agreement: eliminate double taxation while preventing tax avoidance and treaty shopping. The synthesised text records that the MLI modifies the India-Georgia Agreement by incorporating applicable MLI provisions into the Agreement as modified, with authentic texts prevailing; temporal application varies by provision and tax type; the Agreement applies to persons resident in one or both Contracting States; the preamble adopts Article 6(1) of the MLI, stating the Agreement's purpose to eliminate double taxation while preventing non taxation or reduced taxation through evasion, avoidance, and treaty shopping.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Purpose of covered tax agreement: eliminate double taxation while preventing tax avoidance and treaty shopping.
The synthesised text records that the MLI modifies the India-Georgia Agreement by incorporating applicable MLI provisions into the Agreement as modified, with authentic texts prevailing; temporal application varies by provision and tax type; the Agreement applies to persons resident in one or both Contracting States; the preamble adopts Article 6(1) of the MLI, stating the Agreement's purpose to eliminate double taxation while preventing non taxation or reduced taxation through evasion, avoidance, and treaty shopping.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
