Application of the MFN clause under India's tax treaties by Kunak Savani, Bipluv Jhingan, and Lakshya Gupta
By: Savani, Kunal
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Contributor(s): Jhingan, Bipluv | Gupta, Lakshya.
Material type: 
ArticleSubject(s): DOBLE IMPOSICION | FISCALIDAD INTERNACIONAL | TRATADOS INTERNACIONALES | CLÁUSULA DE NACIÓN MÁS FAVORECIDA | NO RESIDENTES | INDIA
In:
Tax Notes International v. 107, n. 4, July 25, 2022, p. 425-431Summary: In this article, the authors explain the recent controversy involving the application of the most favored nation clause in India’s double tax agreements with some European countries and the opposing positions taken by treaty parties. They also consider potential tax implications in India for nonresident investors from those countries.
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In this article, the authors explain the recent controversy involving the application of the most favored nation clause in India’s double tax agreements with some European countries and the opposing positions taken by treaty parties. They also consider potential tax implications in India for nonresident investors from those countries.
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