Paves for amending double taxation avoidance agreements & to plug revenue leakages
Background for ratification
Financial benefits from decision on “Ratification”
Benefits on Tax provisions
What is Multilateral Convention to Implement Tax Treaty (MLI)?
What is “Base erosion and profit shifting” (BEPS)?
What is “Double Tax Avoidance Agreement” (DTAA)?
Pic courtesy : The Economic Times
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