Amendments to application requests allowed before agreement finalisation if they preserve the original nature of the filing. Applicants may request written amendments to agreement applications before finalisation; the Principal Chief Commissioner (International Taxation) ... Summary
Amendments to application requests allowed before agreement finalisation if they preserve the original nature of the filing.
Applicants may request written amendments to agreement applications before finalisation; the Principal Chief Commissioner (International Taxation) considers unilateral requests and the competent authority considers bilateral or multilateral requests, and amendments may be allowed only if they do not have the effect of altering the nature of the application as originally filed.
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