Covered Tax Agreement | Article 2 Decision Tree

 

For easy understanding of the applicability of Article 2(1)(a)(ii) of MLI, we present the decision tree diagram (flow chart). It is a quick summary of Article 2 of Multilateral Instrument. As per Article 2(1)(a)(ii) of MLI, the MLI will modify only those double tax agreements that : Each Party has specifically identified and listed in … Continue reading Covered Tax Agreement | Article 2 Decision Tree