https://www.taxtmi.com/acts?id=45568 This explanatory synthesis describes how the Multilateral Instrument modifies the Convention between India and Portugal: it is non-authoritative, adapts MLI terminology for readability without changing substance, and makes application dependent on each State's reservations and notifications. It notes inclusion of the MLI Article 6 preamble on preventing treaty-shopping and application of Article 11(1) preserving taxation of residents except as specifically limited by certain Convention provisions. The effective dates of MLI provisions vary by tax type and by each State's entry into effect. en-us Fri, 18 Oct 2024 17:04:03 +0530 Tue, 22 Oct 2024 16:17:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45568 This explanatory synthesis describes how the Multilateral Instrument modifies the Convention between India and Portugal: it is non-authoritative, adapts MLI terminology for readability without changing substance, and makes application dependent on each State's reservations and notifications. It notes inclusion of the MLI Article 6 preamble on preventing treaty-shopping and application of Article 11(1) preserving taxation of residents except as specifically limited by certain Convention provisions. The effective dates of MLI provisions vary by tax type and by each State's entry into effect. Act-Rules DTAA Fri, 18 Oct 2024 17:04:03 +0530 https://www.taxtmi.com/acts?id=45568