Protocol amending India-Kazakhstan DTAA inserts LOB clause, allows MAP access in TP cases

Apr 16,2018

Govt. of India notifies protocol amending DTAA with Kazakhstan, which was entered into force on March 12, 2018; Protocol injects internationally accepted standards for EOI on tax matters, inserts LOB clause to provide a main purpose test to prevent misuse of the DTAA and to allow application of domestic law against tax evasion and avoidance; Protocol also inserts specific provisions to facilitate relieving of economic double taxation in transfer pricing ...

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