L’interpretazione della clausola della Most Favoured Nation – MFN secondo il principle of parity

Abstract

The Delhi High Court has ruled, with the sentence of April 22, 2021, no. W.P. (C) 9051/2021, that the so-called Most Favoured Nation –MFN clause must be interpreted according to the principle of parity, thereby allowing the application of the lower rate on the withholding tax on dividends distributed in the Netherlands.

References

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  • LANG M., Tax Treaty Interpretation – A Response to John F. Avery Jones, in Bulletin for International Taxation, 2020, vol. 74, n. 11.
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