Personal scope of tax treaty: residents' taxation governed by the Agreement as modified by the MLI, limiting treaty benefits. The Agreement applies to persons resident in one or both Contracting States and is modified by the MLI, which embeds a purpose to eliminate double taxation while preventing treaty shopping. Paragraph 1 of Article 11 of the MLI limits the Agreement's effect on a State's taxation of its residents except for designated benefit provisions. MLI provisions supersede or modify Agreement provisions as they take effect according to the Parties' ratification positions and specified entry into force rules, with Article 16 (MAP) subject to particular transitional application rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Personal scope of tax treaty: residents' taxation governed by the Agreement as modified by the MLI, limiting treaty benefits.
The Agreement applies to persons resident in one or both Contracting States and is modified by the MLI, which embeds a purpose to eliminate double taxation while preventing treaty shopping. Paragraph 1 of Article 11 of the MLI limits the Agreement's effect on a State's taxation of its residents except for designated benefit provisions. MLI provisions supersede or modify Agreement provisions as they take effect according to the Parties' ratification positions and specified entry into force rules, with Article 16 (MAP) subject to particular transitional application rules.
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