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Country notes: Coverage of OECD Multilateral Instrument on India and Its Top 10 Tax Treaty Partners in Terms of Foreign Direct Investment
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Country notes: Coverage of OECD Multilateral Instrument on India and Its Top 10 Tax Treaty Partners in Terms of Foreign Direct Investment
Siddhesh Rao
Intertax
Volume 46, Issue 5 (2018) pp. 434 – 449
https://doi.org/10.54648/taxi2018045
Abstract
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.
Extract