{"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 v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\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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