The din caused by the prevailing Pillar One and Pillar Two discussions has almost pushed the important anti-BEPS measures introduced through the MLI into oblivion. MLI is back in focus with the recent signings by Lesotho, Thailand and Viet Nam. In this backdrop, Taxsutra has published my article titled ‘India's Status under the MLI: A Statistical Summary’.
Many thanks to Taxsutra for publishing my article. Amount A is a complex set of rules and may not yield enough revenues for the developing countries. Most importantly, adoption of Amount A MLC will ta
The OECD has released rules for a new MLI that has been developed in order to facilitate implementation of STTR in existing tax treaties and is open for signature from 2 October 2023. The article titl
The UN Secretary-General has presented the advance unedited version of the report on 8 August '23 in response to General Assembly resolution 77/244 on the “Promotion of inclusive and effective interna
