Wolters Kluwer’s Multilateral Instrument – An Epitome by Gaurav Garg, Shweta Gupta, 1st Edition November 2019.

Wolters Kluwer’s Multilateral Instrument – An Epitome by Gaurav Garg, Shweta Gupta, 1st Edition November 2019.

Key Features :

Simplified understanding of “Multilateral Convention to Implement tax treaty related measures to prevent Base Erosion and Profit Shifting”. Discussion on critical treaty related issues creating Base erosion and profit shifting and recommendation of Action Plans to address them. Explanation of provision and issues through practical examples. Analysis of the position of various countries on Article of Multilateral Instrument and consequent effect on tax treaty with India. Analysis of practical Impact in India after application of Multilateral Instrument on tax treaties.

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