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Kuldeep Sharma
Apr 18, 20211 min read
Growth in APA club
It’s a delight to note that the APA club is slowly expanding as the Third Amendment to the Tax Administration Regulation granted the...
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Kuldeep Sharma
Apr 17, 20211 min read
Russia Begins Process of Withdrawing from the Dutch Tax Treaty
Russian Government has commenced formal process to terminate its treaty with the Netherlands. (Source: https://news.bloombergtax.com/payr...
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Kuldeep Sharma
Mar 5, 20212 min read
Update on MLI – Impact of ratification on Malaysia’s treaty network
1. Malaysia signed the MLI on 24 January, 2018 and deposited its instrument of ratification on 18 February, 2021, as a result of which,...
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Kuldeep Sharma
Feb 26, 20212 min read
Update on MLI – Impact of ratification on Croatia’s treaty network
1. Croatia signed the MLI on 07 June 2017 and deposited its instrument of ratification on 18 February 2021, as a result of which, MLI...
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Kuldeep Sharma
Feb 20, 20211 min read
Update on MLI – As on 20 February, 2021
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“MLI”) is an outcome of...
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Kuldeep Sharma
Feb 18, 20211 min read
List of India's DTAAs signed and entered into force as on 18 February 2021.
I have often encountered confusion amongst the tax fraternity in India over the number of DTAAs signed by India (and which have entered...
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