The Indian ITAT’s recent decision rejecting applicability of the LOB article in a tax treaty: Could the MLI make a difference?

 By: Dr. Amar Mehta  -  February 2, 2018

This article analyzes as to whether the coming into force of the OECD's the Multilateral Instrument (MLI) could change an Indian decision denying applicability of the LOB provision in a tax treaty. 

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