Tax Treaty Modification: MLI alters DTAA application to prevent treaty abuse and defines phased entry into force. The MLI modifies the India-UAE Agreement by incorporating MLI preamble language on the Agreement's purpose, applying the Agreement to persons resident in one or both Contracting States, and establishing that MLI provisions take effect at different times depending on tax type and each State's MLI positions; the synthesised text records the Competent Authorities' shared understanding but does not supersede the authentic legal texts.
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Tax Treaty Modification: MLI alters DTAA application to prevent treaty abuse and defines phased entry into force.
The MLI modifies the India-UAE Agreement by incorporating MLI preamble language on the Agreement's purpose, applying the Agreement to persons resident in one or both Contracting States, and establishing that MLI provisions take effect at different times depending on tax type and each State's MLI positions; the synthesised text records the Competent Authorities' shared understanding but does not supersede the authentic legal texts.
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