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of <h1>India-Slovenia Tax Convention Updated to Prevent Double Taxation and Fiscal Evasion, Incorporating MLI Amendments for Clarity.</h1> The synthesized text of the Convention between India and Slovenia, aimed at avoiding double taxation and preventing fiscal evasion concerning income taxes. It incorporates modifications from the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), signed by both countries. The MLI provisions, effective from different dates for each country, modify the original Convention to enhance clarity and prevent tax avoidance, including treaty-shopping. The Convention applies to residents of either or both contracting states, intending to promote economic cooperation while preventing non-taxation or reduced taxation opportunities.
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