Double taxation elimination and anti-abuse measures to prevent treaty shopping and ensure tax cooperation between states. Bilateral Convention to eliminate double taxation on taxes on income and on capital and to prevent tax evasion and avoidance, including measures to counter treaty shopping and arrangements producing non taxation or reduced taxation for the indirect benefit of third state residents, while enhancing cooperation and mutual assistance between the contracting States in tax matters.
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.
Double taxation elimination and anti-abuse measures to prevent treaty shopping and ensure tax cooperation between states.
Bilateral Convention to eliminate double taxation on taxes on income and on capital and to prevent tax evasion and avoidance, including measures to counter treaty shopping and arrangements producing non taxation or reduced taxation for the indirect benefit of third state residents, while enhancing cooperation and mutual assistance between the contracting States in tax matters.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
