Double taxation elimination: preventing tax avoidance and treaty shopping through cooperative tax measures and convention based relief between states. A bilateral Convention based on the UN Model (2021) provides for the elimination of double taxation on income and capital by allocating taxing rights and supplying relief mechanisms, and includes express rules to prevent tax avoidance and evasion, including treaty shopping, with the preamble and related provisions to be adopted consistent with each State's constitutional procedures.
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: preventing tax avoidance and treaty shopping through cooperative tax measures and convention based relief between states.
A bilateral Convention based on the UN Model (2021) provides for the elimination of double taxation on income and capital by allocating taxing rights and supplying relief mechanisms, and includes express rules to prevent tax avoidance and evasion, including treaty shopping, with the preamble and related provisions to be adopted consistent with each State's constitutional procedures.
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