https://www.taxtmi.com/acts?id=45062 The MLI modifies the India-Luxembourg Agreement to implement measures preventing base erosion and profit shifting, incorporating selected MLI provisions into the Agreement while preserving the authentic texts as authoritative; MLI effects vary by provision and by tax type (withholding versus other taxes) according to the parties' positions and entry-into-effect rules. Article 1, as modified, applies the Agreement to persons who are residents of one or both Contracting States, and the MLI purpose clause addressing elimination of double taxation without enabling treaty-shopping is included in the preamble. en-us Wed, 16 Oct 2024 18:22:15 +0530 Tue, 22 Oct 2024 14:17:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45062 The MLI modifies the India-Luxembourg Agreement to implement measures preventing base erosion and profit shifting, incorporating selected MLI provisions into the Agreement while preserving the authentic texts as authoritative; MLI effects vary by provision and by tax type (withholding versus other taxes) according to the parties' positions and entry-into-effect rules. Article 1, as modified, applies the Agreement to persons who are residents of one or both Contracting States, and the MLI purpose clause addressing elimination of double taxation without enabling treaty-shopping is included in the preamble. Act-Rules DTAA Wed, 16 Oct 2024 18:22:15 +0530 https://www.taxtmi.com/acts?id=45062