Question 1: Whether the country is a signatory to MLI?
Yes : Jump to Question 2
No: Provisions of Existing Tax Treaty will be applicable
Question 2: Whether both the Contracting Jurisdictions have notified each other in their list of tax treaties which are to be modified by MLI as Covered Tax Agreements?
Yes : Jump to Question 3
No: Provisions of Existing Tax Treaty will be applicable
Question 3: Whether MLI provisions is a minimum standard?
Yes : Provisions of MLI will apply
No: Jump to Question 4
Question 4: Whether either contracting jurisdictions of the CTA has expressed reservations for the non-applicability of the MLI provisions?
Yes : Provisions of Existing Tax Treaty will be applicable
No: Jump to Question 5
Question 5: In case of optional provisions, whether both the Contracting Jurisdictions to the CTA have selected same option and notified to the Depository?
Yes : Provisions of MLI will apply
No: Provisions of the Existing Tax treaty will be applicable