Double Taxation Avoidance — Mains Questions

Analyze the role of Double Taxation Avoidance Agreements (DTAAs) in India's economic diplomacy and their impact on foreign investment flows. Discuss the challenges posed by the digital economy to traditional DTAA frameworks and India's response.

Examine the constitutional and legal framework governing Double Taxation Avoidance Agreements in India. How do these agreements interact with domestic tax law, and what are the implications of recent anti-avoidance measures?

Critically evaluate India's approach to preventing tax avoidance through DTAAs. Discuss the effectiveness of recent measures including the Multilateral Instrument and beneficial ownership provisions in addressing treaty shopping and base erosion.