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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>India-UAE Tax Agreement Modified by MLI to Prevent Tax Evasion, Effective for Source Taxes from 2020 Onwards.</h1> The application of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) to the Agreement between India and the United Arab Emirates for avoiding double taxation and preventing fiscal evasion. The Agreement, initially signed in 1992 and amended in 2007 and 2012, is modified by the MLI signed by India in 2017 and the UAE in 2018. The MLI provisions take effect on different dates for each country, impacting taxes withheld at source and other taxes from 2020 onwards. The Agreement applies to residents of either or both Contracting States.
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