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Sneha Amarnath

Latest Posts by Sneha Amarnath

Overview of Multi-Lateral Instrument (MLI)

January 4, 2022 7458 Views 1 comment Print

Evolution of new business models, especially of the e-commerce kind have given businesses the opportunity to avoid tax by exploiting gaps and mismatches in the tax rules and artificially shift profits to low or no-tax jurisdictions, resulting in erosion of tax base in higher-tax jurisdictions, making it imperative for the governments to come up with […]

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