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Correct Option is Marshall Islands

• India notified a Tax Information Exchange Agreement (TIEA) with the Marshall Islands. • This agreement was signed on 18th March, 2016 at Majuro, the Republic of the Marshall Islands. • The Agreement enables exchange of information, including banking and ownership information, between the two countries for tax purposes. • It is based on international standards of tax transparency and exchange of information and enables sharing of information on request. • The Agreement also provides for representatives of one country to undertake tax examinations in the other country. • The Agreement will enhance mutual co-operation between India and Marshall Islands by providing an effective framework for exchange of information in tax matters which will help curb tax evasion and tax avoidance

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