{"id":171824,"date":"2017-11-28T17:56:13","date_gmt":"2017-11-28T12:26:13","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=171824"},"modified":"2017-11-28T17:56:13","modified_gmt":"2017-11-28T12:26:13","slug":"clarification-indias-position-acceptance-map-bilateral-apa-cases-countries-art-92-oecd-model-tax-commentary-absent","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2017\/11\/28\/clarification-indias-position-acceptance-map-bilateral-apa-cases-countries-art-92-oecd-model-tax-commentary-absent\/","title":{"rendered":"Clarification of India\u2019s position on acceptance of MAP and bilateral APA in cases of countries where Art. 9(2) of OECD Model Tax Commentary is absent"},"content":{"rendered":"<div class=\"contentdiv\">\n<div style=\"text-align: justify;\" align=\"center\">\n<p>A number of references have been received from time to time regarding the acceptance of applications pertaining to Transfer Pricing MAP cases and Bilateral Advance Pricing Agreements (APAs) where the Associated Enterprise (AE) of the Indian entity is resident of a country with which India has entered into a Double Taxation Avoidance Agreement (DTAA) but the Agreement does not contain Paragraph 2 of Article 9 (or its relevant equivalent Article) relating to \u2018Corresponding Adjustment\u2019.<\/p>\n<p>The matter has been examined by the Central Board of Direct Taxes (CBDT) and it has been decided to accept Transfer Pricing MAP and bilateral APA applications regardless of the presence or otherwise of Paragraph 2 of Article 9 (or its relevant equivalent Article) in the DTAAs.<\/p>\n<\/div>\n<div style=\"text-align: right;\">Ministry of Finance<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>A number of references have been received from time to time regarding the acceptance of applications pertaining to Transfer Pricing MAP cases <\/p>\n","protected":false},"author":91,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[2,8],"tags":[],"class_list":["post-171824","post","type-post","status-publish","format-standard","hentry","category-news","category-treaties_conventions_internationalagreements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Clarification of India\u2019s position on acceptance of MAP and bilateral APA in cases of countries where Art. 9(2) of OECD Model Tax Commentary is absent | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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and UK sign 3 Bilateral Advance Pricing Agreements\u00a0","author":"Saba","date":"November 21, 2016","format":false,"excerpt":"The Central Board of Direct Taxes (CBDT) signed three (3) Bilateral Advance Pricing Agreements (APAs) here today taking the total number of APAs signed [both- bilateral and unilateral] so far to 111. These Agreements are a result of the understanding reached with the Competent Authority of United Kingdom (UK) some\u2026","rel":"","context":"In &quot;News&quot;","block_context":{"text":"News","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":138981,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/06\/29\/cbdt-entered-into-5-unilateral-advance-pricing-agreements-with-indian-taxpayers\/","url_meta":{"origin":171824,"position":1},"title":"CBDT entered into 5 Unilateral Advance Pricing Agreements with Indian taxpayers","author":"Saba","date":"June 29, 2017","format":false,"excerpt":"The Central Board of Direct Taxes (CBDT) entered into Five Unilateral Advance Pricing Agreement with Indian taxpayers during June, 2017. A Bilateral Advance Pricing Agreement (involving United Kingdom) was also signed during the month. The APA Scheme endeavours to provide certainty to taxpayers in the domain of transfer pricing by\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":113001,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/03\/09\/cbdt-signs-bilateral-advance-pricing-agreement-with-subsidiary-of-a-japanese-company\/","url_meta":{"origin":171824,"position":2},"title":"CBDT signs Bilateral Advance Pricing Agreement with subsidiary of a Japanese Company","author":"Saba","date":"March 9, 2017","format":false,"excerpt":"The Central Board of Direct Taxes (CBDT) has entered into a bilateral Advance Pricing Agreement (APA) with rollback provision with a Japanese subsidiary on 6th March, 2017. The total number of APAs entered into by the CBDT has reached 141 with this signing. The CBDT expects more APAs to be\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":104461,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/02\/07\/cbdt-signs-4-unilateral-advance-pricing-agreements-pertaining-to-manufacturing-financial-information-technology-sectors\/","url_meta":{"origin":171824,"position":3},"title":"CBDT signs 4 unilateral Advance Pricing Agreements\u00a0pertaining to Manufacturing, Financial &#038; Information Technology sectors","author":"Saba","date":"February 7, 2017","format":false,"excerpt":"The Central Board of Direct Taxes (CBDT),Department of Revenue, Ministry of Finance has entered into four more unilateral Advance Pricing Agreements (APAs) yesterday. The four APAs signed pertain to the Manufacturing, Financial and Information Technology sectors of the economy. The international transactions covered in these agreements include Contract Manufacturing, IT\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":127861,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/04\/29\/cbdt-signs-two-unilateral-advance-pricing-agreements-with-indian-taxpayers\/","url_meta":{"origin":171824,"position":4},"title":"CBDT signs two Unilateral Advance Pricing Agreements with Indian taxpayers","author":"Saba","date":"April 29, 2017","format":false,"excerpt":"The Central Board of Direct Taxes (CBDT) has entered into two Unilateral Advance Pricing Agreements (APAs) with Indian taxpayers, strengthening the Government\u2019s commitment to foster a non-adversarial tax regime. Both the agreements also have a \u201cRollback\u201d provision in them. The 2 APAs signed pertain to Information Technology and Banking &\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":179534,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/12\/30\/cbdt-enters-3-advance-pricing-agreements-december-2017\/","url_meta":{"origin":171824,"position":5},"title":"CBDT enters into 3 Advance Pricing Agreements in December, 2017","author":"Saba","date":"December 30, 2017","format":false,"excerpt":"The Central Board of Direct Taxes (CBDT) has entered into three more Advance Pricing Agreements (APAs) during the month of December, 2017. While two of the Agreements are Unilateral, one is a Bilateral with the United Kingdom. With the signing of these Agreements, the total number of APAs entered into\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/171824","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/91"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=171824"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/171824\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=171824"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=171824"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=171824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}