https://www.taxtmi.com/acts?id=45279 The MLI modifies the 1986 India-Czechoslovak (Slovak Republic) double taxation Agreement by incorporating purpose and application rules: the MLI purpose clause is included in the preamble to prevent treaty shopping and ensure elimination of double taxation without enabling non taxation, and MLI Article 11 supersedes parts of the Agreement by clarifying that the Agreement does not affect a Contracting State's taxation of its residents except as to benefits granted under specified provisions as modified by the MLI. Effectivity of MLI provisions depends on each Party's choices and tax type. en-us Fri, 18 Oct 2024 11:16:52 +0530 Wed, 23 Oct 2024 12:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45279 The MLI modifies the 1986 India-Czechoslovak (Slovak Republic) double taxation Agreement by incorporating purpose and application rules: the MLI purpose clause is included in the preamble to prevent treaty shopping and ensure elimination of double taxation without enabling non taxation, and MLI Article 11 supersedes parts of the Agreement by clarifying that the Agreement does not affect a Contracting State's taxation of its residents except as to benefits granted under specified provisions as modified by the MLI. Effectivity of MLI provisions depends on each Party's choices and tax type. Act-Rules DTAA Fri, 18 Oct 2024 11:16:52 +0530 https://www.taxtmi.com/acts?id=45279