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6) What do you understand by treaty shopping? How will the Base Erosion and Profit Shifting (BEPS) initiative of OECD seeks to address treaty shopping? Will India benefit from this initiative? Examine.

Topic: Resource mobilization; 

6) What do you understand by treaty shopping? How will the Base Erosion and Profit Shifting (BEPS) initiative of OECD seeks to address treaty shopping? Will India benefit from this initiative? Examine. (200 Words)

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