https://www.taxtmi.com/article/detailed?id=9627 The document contrasts Double Taxation Avoidance Agreements, which allocate taxing rights and commonly include an exchange of information provision, with secrecy jurisdictions that lack domestic taxation and reciprocal information sharing, creating opportunities to shelter income. It describes India's response by entering Tax Information Exchange Agreements with certain low tax territories and reinforcing those bilateral instruments with domestic anti avoidance measures to access offshore financial information and counter tax evasion. en-us Fri, 15 Jan 2021 11:03:12 +0530 Fri, 15 Jan 2021 11:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9627 The document contrasts Double Taxation Avoidance Agreements, which allocate taxing rights and commonly include an exchange of information provision, with secrecy jurisdictions that lack domestic taxation and reciprocal information sharing, creating opportunities to shelter income. It describes India's response by entering Tax Information Exchange Agreements with certain low tax territories and reinforcing those bilateral instruments with domestic anti avoidance measures to access offshore financial information and counter tax evasion. Articles Income Tax Fri, 15 Jan 2021 11:03:12 +0530 https://www.taxtmi.com/article/detailed?id=9627