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....Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital signed on 29th April, 1992, as amended by the Protocols signed on 26th March, 2007 and 16th April, 2012 respectively (hereinafter referred to as the "Agreement"), as modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by India on 7th June, 2017 and United Arab Emirates on 27th June, 2018 (the "MLI"). This document was prepared jointly by the Competent Authorities of India and United Arab Emirates and represents their shared understanding of the modifications made to the Agreement by the MLI. The document was prepared on the basis of the MLI position of India submitted to the Deposi....

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....nded to increase the readability of the document and are not intended to change the substance of the provisions of the MLI. Unless the context otherwise requires, references made to the provisions of the Agreement will be understood as referring to the provisions of the Agreement as modified by the provisions of the MLI. References The authentic legal texts of the MLI can be found 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 can be found at the following link: https://www.incometaxindia.gov.in/Pages/international-taxation/dtaa.aspx The MLI position of India submitted to the Depositary upon....