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of <h1>MLI Modifications to India-Korea Tax Agreement Aim to Prevent Evasion and Avoidance, Effective at Different Times</h1> The application of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) to the Agreement between India and Korea for avoiding double taxation and preventing fiscal evasion on income taxes. It highlights the modifications made by the MLI to the original Agreement, emphasizing that these modifications aim to prevent tax evasion and avoidance. The MLI provisions take effect at different times, depending on the type of tax and the choices made by each country. The Agreement applies to residents of India and Korea, promoting economic cooperation between the two nations.
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