Provided by TaxSutra, India
India’s Central Board of Direct Taxes’ (CBDT) releases detailed MAP guidance for the benefit of taxpayers, tax practitioners, tax authorities and Competent Authorities (CAs) of India & of treaty partners; MAP guidance is presented in 4 parts –
A) Introduction & Basic,
B) Access & Denial of Access to MAP,
C) Technical issues and
D) Implementation of MAP outcomes.