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of <h1>India-Malta Agreement Updated to Prevent Double Taxation and Tax Evasion Under MLI Provisions</h1> The synthesized the modifications to the Agreement between India and Malta for avoiding double taxation and preventing fiscal evasion, as influenced by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The MLI, signed by both countries, modifies the original agreement to enhance tax cooperation and prevent tax avoidance strategies. The MLI provisions apply differently based on tax types and effective dates, with India and Malta having ratified the MLI in 2019 and 2018, respectively. The agreement applies to residents of either or both contracting states.
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