In November 2016, OECD members finalized the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“Multilateral Instrument” or “MLI”). MLI targets the implementation …

In the midst of the global coronavirus crisis, India’s Parliament, just before adjourning, passed the Finance Bill 2020 as the Finance Act 2020. The law contains a number of tax-related …