{"id":195252,"date":"2018-04-16T11:28:06","date_gmt":"2018-04-16T05:58:06","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=195252"},"modified":"2018-04-16T11:28:06","modified_gmt":"2018-04-16T05:58:06","slug":"comments-invited-on-draft-notification-proposing-amendment-as-per-beps-action-5-for-improving-transparency-in-tax-rulings","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2018\/04\/16\/comments-invited-on-draft-notification-proposing-amendment-as-per-beps-action-5-for-improving-transparency-in-tax-rulings\/","title":{"rendered":"Comments invited on draft notification proposing amendment as per BEPS Action 5, for improving transparency in tax rulings\u00a0"},"content":{"rendered":"
\n

Under Base Erosion and Profit Shifting (BEPS) Action 5, exchange of rulings on Permanent Establishment (PE) by Authority for Advance Rulings is required to be done not only with the countries of residence of all related parties with whom taxpayer enters into transaction, but also with the country of residence of the immediate parent company and the ultimate parent company. Therefore, in order to implement the recommendations made under Action 5 of BEPS Action Plan to bring greater transparency in cross national transactions, Form 34C and 34D (Forms for Advance Rulings) are required to be modified so that details such as name, address and country of the residence of non-resident\u2019s immediate parent company or ultimate parent company etc. are captured at application stage itself.<\/p>\n<\/div>\n

Further, vide Finance Act, 2017, the definition of the term \u201capplicant\u201d for the purpose of Advance Rulings has been amended by substituting clause (b) of Section 245N of the Income Tax Act, 1961 (the Act). Therefore, consequential amendments are required in Rule 44E and respective Forms to bring them in harmony with the amendment to the Act.<\/p>\n

Accordingly, a draft notification has been framed and uploaded on the website of the Income Tax Department at\u00a0www.incometaxindia.gov.in\u00a0<\/a>for comments from stakeholders and general public.The comments and suggestions on the draft Rules and Forms may be sent by 30th<\/sup>\u00a0April, 2018 electronically at the email address,\u00a0ts.mapwal@nic.in<\/a>.<\/p>\n

Ministry of Finance<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Under Base Erosion and Profit Shifting (BEPS) Action 5, exchange of rulings on Permanent Establishment (PE) by Authority for Advance Rulings is <\/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":[4,1193],"tags":[29867,29866,29868],"class_list":["post-195252","post","type-post","status-publish","format-standard","hentry","category-legislationupdates","category-notifications","tag-advance-rulings","tag-base-erosion-and-profit-shifting-beps-action-5","tag-cross-national-transactions"],"yoast_head":"\nComments invited on draft notification proposing amendment as per BEPS Action 5, for improving transparency in tax rulings\u00a0 | 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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The Cabinet gave its nod to changes including updating the existing provisions for exchange of information to the latest international standards. 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