https://www.taxtmi.com/news?id=19910 The Protocol amends the DTAC to adopt exchange of information standards permitting authorised sharing with law enforcement, replaces the assistance in collection article to align with international practice, inserts a Limitation of Benefits provision with a main purpose test to prevent treaty misuse and allow domestic anti-avoidance measures, and provides MAP access and specific measures to relieve economic double taxation in transfer pricing cases consistent with BEPS minimum standards. en-us Sat, 14 Apr 2018 10:11:39 +0530 Sat, 14 Apr 2018 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=19910 The Protocol amends the DTAC to adopt exchange of information standards permitting authorised sharing with law enforcement, replaces the assistance in collection article to align with international practice, inserts a Limitation of Benefits provision with a main purpose test to prevent treaty misuse and allow domestic anti-avoidance measures, and provides MAP access and specific measures to relieve economic double taxation in transfer pricing cases consistent with BEPS minimum standards. News - Sat, 14 Apr 2018 10:11:39 +0530 https://www.taxtmi.com/news?id=19910