Coverage of OECD Multilateral Tax Instrument on India and its Top 10 Tax Treaty Partners in Terms of Foreign Direct Investment

Siddhesh Rao

doi:10.54648/taxi2018045

Coverage of OECD Multilateral Tax Instrument on India and its Top 10 Tax Treaty Partners in Terms of Foreign Direct Investment

Siddhesh Rao

Vienna University of Economics and Business

Research output: Contribution to journal › Journal article › Research

Abstract

In this article, the author examines the coverage of the OECD Multilateral Convention (MLI), with particular emphasis on the extent to which it will modify India's existing tax treaties and affect their interpretation and application, as well as the relationship with its top ten tax treaty partners in terms of foreign direct investment.

Original language	English
Journal	Intertax
Volume	46
Issue number	5
Pages (from-to)	434-449
Number of pages	16
ISSN	0165-2826
DOIs	https://doi.org/10.54648/taxi2018045
Publication status	Published - 2018
Externally published	Yes

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 10 Reduced Inequalities

Access to Document

10.54648/taxi2018045Licence: Unspecified

Handle.net

Persistent link

Cite this

@article{11bce44284b345adada8eef9c78198a1,

title = "Coverage of OECD Multilateral Tax Instrument on India and its Top 10 Tax Treaty Partners in Terms of Foreign Direct Investment",

abstract = "In this article, the author examines the coverage of the OECD Multilateral Convention (MLI), with particular emphasis on the extent to which it will modify India's existing tax treaties and affect their interpretation and application, as well as the relationship with its top ten tax treaty partners in terms of foreign direct investment.",

author = "Siddhesh Rao",

year = "2018",

doi = "10.54648/taxi2018045",

language = "English",

volume = "46",

pages = "434--449",

journal = "Intertax",

issn = "0165-2826",

publisher = "Kluwer Law International",

number = "5",

}

TY - JOUR

T1 - Coverage of OECD Multilateral Tax Instrument on India and its Top 10 Tax Treaty Partners in Terms of Foreign Direct Investment

AU - Rao, Siddhesh

PY - 2018

Y1 - 2018

N2 - In this article, the author examines the coverage of the OECD Multilateral Convention (MLI), with particular emphasis on the extent to which it will modify India's existing tax treaties and affect their interpretation and application, as well as the relationship with its top ten tax treaty partners in terms of foreign direct investment.

AB - In this article, the author examines the coverage of the OECD Multilateral Convention (MLI), with particular emphasis on the extent to which it will modify India's existing tax treaties and affect their interpretation and application, as well as the relationship with its top ten tax treaty partners in terms of foreign direct investment.

U2 - 10.54648/taxi2018045

DO - 10.54648/taxi2018045

M3 - Journal article

SN - 0165-2826

VL - 46

SP - 434

EP - 449

JO - Intertax

JF - Intertax

IS - 5

ER -