CBDT clarification on applicability of PPT while granting treaty benefits: Background: 1. MLI coming into force: On October 1st, 2019, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, otherwise referred to as the Multilateral Instrument or MLI, came into force. 2. BEPS Action Plan: OECD’s Base…
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