TaxTMI 
TaxTMI 
Object of the convention and persons covered
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....of India at the headquarters of the Organisation for Economic Co-operation and Development (OECD) at Paris on the 26rd day of January, 2012 (hereinafter referred to as the said Convention); And, whereas, the instrument of ratification was deposited in OECD on 21st February 2010, the date of entry into force of the said convention for India is the 1st day of June, 2012 in accordance with paragraph....
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....mber States of the Council of Europe and the member countries of the Organisation for Economic Co-operation and Development (OECD), signatories of this Convention. Considering that the development of international movement of persons, capital, goods and services - although highly beneficial in itself - has increased the possibilities of tax avoidance and evasion and therefore requires increasing ....
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.... applying to tax matters in all States and that States should endeavour to protect the legitimate interests of taxpayers, including appropriate protection against discrimination and double taxation; Convinced therefore that States should carry out measures or supply information, having regard to the necessity of protecting the confidentiality of information, and taking account of international in....