Multilateral treaty modification alters application of India-Korea tax treaty to residents through MLI choices and varied entry into force. The MLI modifies the India-Korea income tax Agreement by applying selected MLI provisions as reflected in a Competent Authorities' synthesised text; authentic legal texts remain authoritative. The effect and timing of those MLI provisions depend on the type of tax and on the Parties' MLI positions, which may be modified and thereby change the MLI's impact. Article 1 confirms the Agreement applies to persons who are residents of one or both Contracting States.
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.
Multilateral treaty modification alters application of India-Korea tax treaty to residents through MLI choices and varied entry into force.
The MLI modifies the India-Korea income tax Agreement by applying selected MLI provisions as reflected in a Competent Authorities' synthesised text; authentic legal texts remain authoritative. The effect and timing of those MLI provisions depend on the type of tax and on the Parties' MLI positions, which may be modified and thereby change the MLI's impact. Article 1 confirms the Agreement applies to persons who are residents of one or both Contracting States.
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