Coverage of OECD multilateral tax instrument on India and its top 10 tax treaty partners in terms of foreign direct investment

Publikation: Wissenschaftliche FachzeitschriftOriginalbeitrag in Fachzeitschrift

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.
OriginalspracheEnglisch
Seiten (von - bis)434 - 449
FachzeitschriftIntertax
Jahrgang46
Ausgabenummer5
PublikationsstatusVeröffentlicht - 2018

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

  • 505029 Völkerrecht

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