https://www.taxtmi.com/acts?id=45246 The MLI modifies the India-Singapore Agreement where Parties' MLI positions apply, while the authentic texts of the Agreement and the MLI remain authoritative. The Agreement's personal scope covers residents of one or both Contracting States and incorporates the MLI preambular aim to eliminate double taxation without creating treaty shopping opportunities. Application timing and tax type distinctions determine when specific MLI provisions affect the Agreement, and changes to Parties' MLI positions may alter those effects. en-us Thu, 17 Oct 2024 18:24:04 +0530 Tue, 22 Oct 2024 17:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45246 The MLI modifies the India-Singapore Agreement where Parties' MLI positions apply, while the authentic texts of the Agreement and the MLI remain authoritative. The Agreement's personal scope covers residents of one or both Contracting States and incorporates the MLI preambular aim to eliminate double taxation without creating treaty shopping opportunities. Application timing and tax type distinctions determine when specific MLI provisions affect the Agreement, and changes to Parties' MLI positions may alter those effects. Act-Rules DTAA Thu, 17 Oct 2024 18:24:04 +0530 https://www.taxtmi.com/acts?id=45246