Updated cross-border tax dispute guidelines also clarify how treaty-level resolution interacts with domestic appeals, advance rulings, and settlement schemes under the Income Tax Act, 2025.
No MAP relief for taxpayers using safe harbour rules: CBDT
EXECUTIVE SUMMARY
Updated cross-border tax dispute guidelines also clarify how treaty-level resolution interacts with domestic appeals, advance rulings, and settlement schemes under the Income Tax Act, 2025.
Key Takeaways
- No MAP relief for taxpayers using safe harbour rules: CBDT.
- Updated cross-border tax dispute guidelines also clarify how treaty-level resolution interacts with domestic appeals, advance rulings, and settlement schemes under the Income Tax Act, 2025.
- Updated cross-border tax dispute guidelines also clarify how treaty-level resolution interacts with domestic appeals, advance rulings, and settlement schemes under the Income Tax Act, 2025.
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