https://www.taxtmi.com/acts?id=44686 The MLI modifies the bilateral double tax Agreement by incorporating chosen MLI provisions into the Agreement, with authentic texts prevailing; applicability depends on each Party's MLI positions and specified commencement dates for withheld and other taxes. Article 6 of the MLI, addressing elimination of double taxation while preventing non taxation and treaty shopping, is included in the Agreement's preamble. Article 1 confirms the personal scope: the Agreement applies to persons resident in one or both Contracting States. Changes to Parties' MLI positions may alter which MLI provisions take effect. en-us Wed, 16 Oct 2024 13:07:16 +0530 Tue, 22 Oct 2024 16:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44686 The MLI modifies the bilateral double tax Agreement by incorporating chosen MLI provisions into the Agreement, with authentic texts prevailing; applicability depends on each Party's MLI positions and specified commencement dates for withheld and other taxes. Article 6 of the MLI, addressing elimination of double taxation while preventing non taxation and treaty shopping, is included in the Agreement's preamble. Article 1 confirms the personal scope: the Agreement applies to persons resident in one or both Contracting States. Changes to Parties' MLI positions may alter which MLI provisions take effect. Act-Rules DTAA Wed, 16 Oct 2024 13:07:16 +0530 https://www.taxtmi.com/acts?id=44686