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India tightens tax treaty with Sri Lanka
India has introduced an anti-abuse rule in its tax treaty with Sri Lanka, enabling authorities to deny benefits if arrangements primarily aim to exploit treaty provisions.
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economictimes.indiatimes.com
India tightens Sri Lanka tax treaty with anti-abuse rule
India has amended its tax treaty with Sri Lanka to introduce a Principal Purpose Test (PPT), allowing authorities to deny treaty benefits where tax advantage is a key objective of…
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newsbytesapp.com
India tightens tax treaty with Sri Lanka
India has introduced an anti-abuse rule in its tax treaty with Sri Lanka, enabling authorities to deny benefits if arrangements primarily aim to exploit treaty provisions.