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of <h1>India-Russia Double Taxation Agreement Updated with MLI Measures to Combat Base Erosion and Profit Shifting</h1> The modifications to the Agreement between India and Russia for the Avoidance of Double Taxation on Income, following the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The MLI, effective from October 2019, alters the original agreement signed in 1997, with specific provisions taking effect at different times depending on the type of tax and the positions of India and Russia. The document ensures that the MLI's provisions are integrated into the existing agreement, enhancing readability without altering the substance.
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