Economy
India, China amend Double Taxation Avoidance Agreement
Updated : November 26, 2018 07:32 PM IST
It also incorporated changes required to implement treaty-related minimum standards under the Base Erosion and Profit Shifting (BEPS) action reports.
BEPS are tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations.
