Can MFN Clause in DTAAs reduce Dividend Tax for NR Shareholders – Sachin Garg

CBDT asked banks to return to customers and merchants any fees levied for making Unified Payment Interface (UPI) transactions in 2020, adding that such charges violate the law.

Sachin Garg, Partner and Mridhu Malhotra, Associate Director contributed an article on Can MFN Clause in DTAAs reduce Dividend Tax for NR Shareholders for Taxsutra wherein they examined the availability of most favoured nation (MFN) clause for dividend taxation, with reference to India-Netherlands DTAA.