Indian government releases more guidance on roll back of APAs

The Indian government, on June 11, released additional guidance on the availability of roll back for advance pricing agreements (APA).

The guidance, in a question and answer format, clarifies issues such the effect of a pending mutual agreement procedure (MAP) application on qualification for roll back and whether rollback must be requested for all four years.

See:

• Clarifications on Rollback Provisions of Advance Pricing Agreement Scheme

Related MNE Tax articles:

• India extends time to apply for rollback of APAs

• India releases rules allowing for rollback of APAs