Clarification of India’s position on the acceptance of MAP and bilateral APA in cases of countries where Article 9(2) of OECD Model Tax Commentary is absent

Clarification of India’s position on the acceptance of MAP and bilateral APA in cases of countries where Article 9(2) of OECD Model Tax Commentary is absent https://www.taxtmi.com/news?id=19093 Acceptance of applications for transfer pricing Mutual Agreement Procedure and bilateral Advance Pricing Agreements is confirmed even where the relevant Double Taxation Avoidance Agreement lacks a Corresponding Adjustment clause; absence of Paragraph 2 of Article 9 (or equivalent) in the DTAA does not bar initiation or acceptance of MAP or bilateral APA proceedings. en-us Mon, 27 Nov 2017 17:04:17 +0530 Mon, 27 Nov 2017 17:04:17 +0530 TaxTMI RSS Generator Clarification of India’s position on the acceptance of MAP and bilateral APA in cases of countries where Article 9(2) of OECD Model Tax Commentary is absent https://www.taxtmi.com/news?id=19093 Acceptance of applications for transfer pricing Mutual Agreement Procedure and bilateral Advance Pricing Agreements is confirmed even where the relevant Double Taxation Avoidance Agreement lacks a Corresponding Adjustment clause; absence of Paragraph 2 of Article 9 (or equivalent) in the DTAA does not bar initiation or acceptance of MAP or bilateral APA proceedings. News - Mon, 27 Nov 2017 17:04:17 +0530 https://www.taxtmi.com/news?id=19093