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India Supreme Court Holds Tax Treaty MFN Clauses Not Triggered Unless Specific Notification Issued

|Treaty Development|India-France-Netherlands-Switzerland
India-France-Netherlands-Switzerland

The Indian Supreme Court has issued a judgment on the application of the Most Favored Nation (MFN) clauses in India's tax treaties. In particular, the judgment concerns a batch of appeals to orders of the Delhi High Court involving the interpretation of the MFN clauses contained in India's tax treaties with countries that are members of the OECD, including the treaties with France, the Netherl…

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