Personal scope: Residents remain taxable by their state, with treaty benefits limited by MLI anti avoidance conditions. Article 1 applies the Agreement to persons resident in one or both Contracting States. Paragraph 1 of Article 11 of the MLI supersedes any Agreement provision that would limit a State's right to tax its own residents, except for specified treaty benefits granted under certain Articles of the Agreement. The MLI's purpose to prevent treaty shopping and non taxation is incorporated in the preamble and affects the application of treaty benefits.
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: Residents remain taxable by their state, with treaty benefits limited by MLI anti avoidance conditions.
Article 1 applies the Agreement to persons resident in one or both Contracting States. Paragraph 1 of Article 11 of the MLI supersedes any Agreement provision that would limit a State's right to tax its own residents, except for specified treaty benefits granted under certain Articles of the Agreement. The MLI's purpose to prevent treaty shopping and non taxation is incorporated in the preamble and affects the application of treaty benefits.
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