Reconciling article 9 with domestic law
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Reconciling article 9 with domestic law

Certain guiding principles need to be followed when interpreting the provisions of a double taxation treaty vis-à-vis domestic tax law. This article considers the international context set out by article 9 of the OECD model, and its application to Indian domestic law. By Vispi Patel, Deloitte Haskins & Sells Mumbai

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