Tax evasion convention comes into force

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The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) came into force in India on 1 October, 2019. The MLI is an initiative spearheaded by the Organization for Economic Cooperation and Development enabling parties to concurrently modify their bilateral tax treaties to prevent base erosion and profit shifting. India ratified the convention on 25 June, 2019, providing for 93 of its tax treaties to be covered by the MLI.

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The business law digest is compiled by Nishith Desai Associates, a research-based international law firm with offices in Mumbai, New Delhi, Bengaluru, Singapore, Silicon Valley, Munich and New York. The firm specializes in strategic legal, regulatory and tax advice coupled with industry expertise in an integrated manner.

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