The School of Law of the University of Nicosia is organising a presentation on The Role of Exchange of Information in the post-BEPS era: An Indian- Cyprus Comparative Analysis.

The presentation will be delivered by Ms. Maria Eleni Pouliasi on Wednesday December 4th 2019 at the Yellow Amphitheatre of the University of Nicosia. Dr. Ioannis Giokaris will coordinate the presentation.

During this presentation, the evolutions in the field of Exchange of Information in India will be analysed and critically evaluated, after the evolutions in the international scheme have been presented holistically. Analysis of the Indian (Double Taxation Avoidance Agreements) DTAA’s has revealed that in the vast majority of DTAA’s, there have been significant changes in the Exchange of Information article. The reasons targeting those major developments have to be searched in the international scheme and more particular in the OECD’s Harmful Tax Competition project. Four Indian DTAAs are of major importance: The India-Cyprus DTAA, the India-Mauritius DTAA, the India-Singapore DTAA and the India Switzerland DTAA.

The reactions of the Cyprus jurisdiction in view of the international evolutions are also going to be presented. Particular importance will be given to the practical impact of those changes as they have been assessed by the Global Forum of Peer Review. The last part of this presentation will be dedicated to the characteristics which a Multilateral Convention on Exchange of Information should adopt in order to be effective especially when considering the inefficiency of the MLI.

For more information:
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