Using Article 29 of Model Tax Convention, Part 3 of Multilateral Instrument and Base Erosion Profit Shifting,
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Question:
- Using Article 29 of Model Tax Convention, Part 3 of Multilateral Instrument and Base Erosion Profit Shifting, explains
- Principle Purpose Test
- Limitation of Benefit
- Simplified Limitation of Benefit
- Refer to Double Tax Agreement between India and US; India and UK; India and Mauritius explain
- Bilateral Limitation On Benefit provisions
- Compare and contrast Limitation On Benefit of UK, US and Mauritius with India
- Impact of MLI Treaty Abuse article on India's DTAs with UK, US and Mauritius
- Explain Automatic Exchange of Information (AEOI) standards and what are the cost and benefits of implementation by smaller developing economies.
- What does BEPS Action Point of TP Documentation entail?
- Explain the "Global Minimum Corporate Tax rate". How it as agreed upon and what purpose it serves?
Related Book For
Income Tax Fundamentals 2013
ISBN: 9781285586618
31st Edition
Authors: Gerald E. Whittenburg, Martha Altus Buller, Steven L Gill
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