Coverage of OECD Multilateral Instrument on India and Its Top 10 Tax Treaty Partners in Terms of Foreign Direct Investment

• Autores: Siddhesh Rao
• Localización: Intertax, ISSN 0165-2826, Vol. 46, Nº. 5, 2018, págs. 434-449
• Idioma: inglés
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• Resumen

  • In this article, the author examines the coverage of the OECD Multilateral Convention (MLI), with particular emphasis on the extent to which it will modify India’s existing tax treaties and affect their interpretation and application, as well as the relationship with its top ten tax treaty partners in terms of foreign direct investment.