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India: Application of MLI to tax treaties with Australia, Finland, Japan, Singapore, Slovakia, UAE

India: Application of MLI to tax treaties

India ratified the multilateral instrument (MLI) earlier in 2019, and the MLI entered into force for India on 1 October 2019.

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The OECD developed the MLI as part of Action 15 of the base erosion and profit shifting (BEPS) initiative to modify existing bilateral treaties to implement BEPS measures. The MLI is intended to streamline the implementation of the tax treaty-related measures without the need to individually renegotiate each treaty.

Reports from the KPMG member firm in India provide synthesised text for application of the MLI to the income tax treaties between India and Australia, Finland, Japan, Singapore, Slovakia, and the United Arab Emirates (UAE).

  • Read a December 2019 report [PDF 305 KB] describing application of the MLI to the India-Australia income tax treaty

  • Read a November 2019 report [PDF 302 KB] describing application of the MLI to the India-Finland income tax treaty and the India-Singapore income tax treaty

  • Read a November 2019 report [PDF 333 KB] describing application of the MLI to the India-Slovakia income tax treaty

  • Read a September 2019 report [PDF 186 KB] describing application of the MLI to the India-UAE income tax treaty

  • Read an August 2019 report [PDF 690 KB] describing application of the MLI to the India-Japan income tax treaty

 

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