Covered Tax Agreement modification implements MLI anti-BEPS measures, altering treaty provisions and applicability rules and timing. The synthesis records that the MLI modifies the bilateral Agreement by integrating applicable MLI provisions into the Agreement's text, conforms ... Summary
Covered Tax Agreement modification implements MLI anti-BEPS measures, altering treaty provisions and applicability rules and timing.
The synthesis records that the MLI modifies the bilateral Agreement by integrating applicable MLI provisions into the Agreement's text, conforms terminology for readability, and preserves the authentic legal texts of both instruments as authoritative.
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