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

Important Disclaimer:

Efforts have been made to avoid errors or omissions in the content on this website. In spite of that, errors could creep in. Hence, you are advised to seek legal or professional advice where necessary. It is notified that, under any circumstances, neither the author nor any related person, entity, or service provider shall be responsible to anybody for any damage or loss.

Please also note that due to the nature of the subject-matter discussed on this website, the information contained within it and on any pages linked to/ from it may be subject to change, without notice.