Article 6 of MLI introduces changes in the Preamble of the Covered Tax Agreements. It is a minimum standard as recommended under BEPS Action 6 report. We have discussed in detail the preamble stated under Article 6 of MLI in our previous post. Click here to read it. MLI preamble will be in place of … Continue reading Summary of changes to Preamble | Article 6 | MLI →