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of <h1>India-UK Tax Agreement Updated to Prevent Double Taxation and Evasion Under MLI Provisions Effective Since 2018-2019</h1> The synthesized text of the Multilateral Instrument (MLI) and the Double Taxation Avoidance Agreement (DTAA) between India and the United Kingdom, initially signed in 1993 and updated in 2012. It aims to prevent double taxation and fiscal evasion regarding income and capital gains taxes. The MLI, effective from October 2018 for the UK and October 2019 for India, modifies the Convention to prevent base erosion and profit shifting. The Convention applies to residents of both nations and extends to their territorial seas and exclusive economic zones. Specific MLI provisions supersede parts of the original Convention, particularly concerning the taxation rights of contracting states over their residents.
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