https://www.taxtmi.com/acts?id=37367 Article 6 requires modification of the preamble of each Covered Tax Agreement to state the intent to eliminate double taxation while preventing opportunities for non taxation or reduced taxation through tax evasion or avoidance, including treaty shopping. Parties may optionally add a preamble about developing economic relations and enhanced cooperation in tax matters if all Contracting Jurisdictions notify the Depositary; a Party may reserve non application for agreements with equivalent existing preambular language. Notifications to the Depositary determine whether the specified text replaces or is added to existing preambles. en-us Tue, 20 Aug 2019 16:20:42 +0530 Mon, 10 Feb 2025 16:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37367 Article 6 requires modification of the preamble of each Covered Tax Agreement to state the intent to eliminate double taxation while preventing opportunities for non taxation or reduced taxation through tax evasion or avoidance, including treaty shopping. Parties may optionally add a preamble about developing economic relations and enhanced cooperation in tax matters if all Contracting Jurisdictions notify the Depositary; a Party may reserve non application for agreements with equivalent existing preambular language. Notifications to the Depositary determine whether the specified text replaces or is added to existing preambles. Act-Rules DTAA Tue, 20 Aug 2019 16:20:42 +0530 https://www.taxtmi.com/acts?id=37367