India has 95 tax agreements in force, as reported in its response to the Peer Review questionnaire. 36 of those agreements, the agreements with Australia, Austria, Belgium, Canada, China, Cyprus*, Denmark, Finland, France, Georgia, Iceland, Iran*1, Ireland, Israel, Japan, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, New Zealand, Norway, Poland, Portugal, Qatar, Russia, Saudi Arabia, Serbia, Singapore, the Slovak Republic, Slovenia, Ukraine, United Arab Emirates, the United Kingdom and Uruguay comply with the minimum standard.

India signed the MLI in 2017 and deposited its instrument of ratification on 25 June 2019. The MLI entered into force for India on 1 October 2019.

India is implementing the minimum standard through the inclusion of the preamble statement and the PPT combined with the LOB.2 India has also given a statement of acceptance of the PPT as an interim measure.

The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.

No jurisdiction has raised any concerns about their agreements with India.


← 1. Internal procedures have been completed for India, whereas, in respect of Iran*, internal procedures for the ratification of the agreement are underway.

← 2. For its agreements listed under the MLI, India is implementing the preamble statement (Article 6 of the MLI), the PPT (Article 7 of the MLI) and the simplified LOB (Article 7(6) of the MLI).

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