Tax treaty modification: MLI alters bilateral tax agreement to prevent treaty-shopping and clarify residence-based taxation consequences. The India-Norway Agreement applies to residents of one or both Contracting States and is modified by the MLI, which supplements and in specified instances supersedes Agreement provisions to prevent treaty shopping and clarify allocation of taxing rights; the authentic texts remain authoritative and MLI modifications take effect on differing dates depending on tax type and the Parties' deposited positions.
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Tax treaty modification: MLI alters bilateral tax agreement to prevent treaty-shopping and clarify residence-based taxation consequences.
The India-Norway Agreement applies to residents of one or both Contracting States and is modified by the MLI, which supplements and in specified instances supersedes Agreement provisions to prevent treaty shopping and clarify allocation of taxing rights; the authentic texts remain authoritative and MLI modifications take effect on differing dates depending on tax type and the Parties' deposited positions.
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