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.... India and the Government of Iceland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed on 23^rd November, 2007 (the "Agreement"), as modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by India and Iceland on 7th June, 2017 (the "MLI"). The document was prepared on the basis of the MLI position of India submitted to the Depositary upon ratification on 25th June, 2019 and of the MLI position of Iceland submitted to the Depositary upon acceptance on 26th September, 2019. These MLI positions are subject to modifications as provided in the MLI. Modifications made to MLI positions could modify the e....

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....l text of the MLI (in English) can be found on the MLI Depository (OECD) webpage at the following link: http://www.oecd.org/tax/treaties/multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-BEPS.pdf The authentic legal texts of the Agreement (in English) can be found at the following links: https://www.incometaxindia.gov.in/Pages/international-taxation/dtaa.aspx https://www.stjornartidindi.is/Advert.aspx?ID=443b3800-7752-47d8-bfd1-c78a24e338ae The MLI position of India submitted to the Depositary upon ratification on 25th June, 2019 and of the MLI position of Iceland submitted to the Depositary upon acceptance on 26th September, 2019 can be found on the MLI Depositary (OECD) webpage.   Ent....