Interplay between MFN clause in India-Netherlands treaty and MLI implementation in India-Slovenia treaty
February 8 2023
Open Access Video
This video deals with the interplay between (a) the most favored nation (MFN) clause in the India-Netherlands tax treaty (in respect of the dividends article) and (b) implementation of Art. 8(1) of the the Multilateral Instrument (MLI) in the India-Slovenia tax treaty. It considers three alternative propositions in respect of the dividends withholding tax implications under the India-Netherlands tax treaty in situations where the 365-day ownership requirement of Art. 8 of the MLI is not satisfied.
One More Open Access Video
Indian Taxation: Indian Union Budget 2023 - could the proposed Sec. 55 amendment give rise to taxable capital gains in case of all transactions in capital field?
Articles (For Patrons and Subscribers)
Opinion: Interplay between India-Netherlands tax treaty's Art. 10(2) read with MFN clause and implementation of MLI Art. 8(1) in the India-Slovenia tax treaty
MFN Controversy: Is applicability of a most favored nation clause (MFN) in an Indian tax treaty contingent upon issuance of a separate notification by the Indian Government?
Case Notes (For Patrons)
The Netherlands Supreme Court's landmark decision on MFN clause
South African Court's landmark decision on MFN clause
Indian High Court: The MFN clause in protocol to India-Netherlands tax treaty applied regardless of whether the Indian government had issued a notification in that regard
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