9911796707
TMI BlogPersonal ScopeX X X X Extracts X X X X X X X X Extracts X X X X ..... Evasion with respect to Taxes on Income and on Capital signed on 29th April, 1992, as amended by the Protocols signed on 26th March, 2007 and 16th April, 2012 respectively (hereinafter referred to as the Agreement ), as modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by India on 7th June, 2017 and United Arab Emirates on 27th June, 2018 (the MLI ). This document was prepared jointly by the Competent Authorities of India and United Arab Emirates and represents their shared understanding of the modifications made to the Agreement by the MLI. The document was prepared on the basis of the MLI position of India submitted to the Depositary (the Secretary-General ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment and are not intended to change the substance of the provisions of the MLI. Unless the context otherwise requires, references made to the provisions of the Agreement will be understood as referring to the provisions of the Agreement as modified by the provisions of the MLI. References The authentic legal texts of the MLI can be found at the following link: http://www.oecd.org/tax/treaties/multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-BEPS.pdf The authentic legal texts of the Agreement can be found at the following link: https://www.incometaxindia.gov.in/Pages/international-taxation/dtaa.aspx The MLI position of India submitted to the Depositary upon ratification on 25th June, 2019 and of the MLI position of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect to all other taxes levied by United Arab Emirates, for taxes levied with respect to taxable periods beginning on or after 01st April, 2020. The Government of the Republic of India and the Government of the United Arab Emirates desiring to promote mutual economic relations by concluding an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital have agreed as follows: The following preamble text described in paragraph 1 of Article 6 of the MLI is included in the preamble of the Agreement : ARTICLE 6 OF THE MLI Purpose of a Covered Tax Agreement Intending to eliminate double taxation with respect to the taxes covered by this Agreement without creating opportunit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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