Although India has signed the multilateral instrument (MLI) to curb tax evasion as a part of the Organisation for Economic Co-operation and Development (OECD), lawyers and tax experts see implementation hurdles. According to them, several provisions of the instrument are not maintainable under domestic laws. Further, even the implementation of the basic structure of MLI would need amendments to the current law. Shailesh Kumar, Director – Direct Taxation shares his views on aforementioned story for Business Standard. Shailesh Kumar - Nangia & Co LLP - Direct Taxation Shailesh Kumar - Direct Taxation