https://www.taxtmi.com/acts?id=38275 The amendment conditions the adoption and implementation of inter-association agreements for the avoidance of double taxation on the requirement that such agreements not create opportunities for non-taxation or reduced taxation through tax evasion or avoidance, explicitly encompassing arrangements constituting treaty-shopping aimed at obtaining treaty reliefs for the indirect benefit of residents of other countries or territories. en-us Sat, 01 Feb 2020 16:44:58 +0530 Sat, 01 Feb 2020 16:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38275 The amendment conditions the adoption and implementation of inter-association agreements for the avoidance of double taxation on the requirement that such agreements not create opportunities for non-taxation or reduced taxation through tax evasion or avoidance, explicitly encompassing arrangements constituting treaty-shopping aimed at obtaining treaty reliefs for the indirect benefit of residents of other countries or territories. Act-Rules Bill Sat, 01 Feb 2020 16:44:58 +0530 https://www.taxtmi.com/acts?id=38275