Download This PaperTax Treaties and the MLI - Interpretation and Interplay
27th International & Tax Conference of the Bombay Chartered Accountants' Society (BCAS), Mumbai, 2023
49 Pages Posted: 9 May 2023
Date Written: April 6, 2023
Abstract
The Multilateral Instrument (MLI) impacts several double tax avoidance agreements entered into by several countries. This presentation describes the conflict rules (compatibility clauses) contained in the MLI. The extent India's tax treaties are modified by several articles of the MLI is then examined through four case studies.
Keywords: MLI, BEPS, Tax Treaties, Income-tax, India
JEL Classification: K33, K34
Suggested Citation: Suggested Citation
Rajgopalan, Ganesh, Tax Treaties and the MLI - Interpretation and Interplay (April 6, 2023). 27th International & Tax Conference of the Bombay Chartered Accountants' Society (BCAS), Mumbai, 2023, Available at SSRN: https://ssrn.com/abstract=4430235 or http://dx.doi.org/10.2139/ssrn.4430235
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