India (IN)

Jurisdiction Overview

IDQuestionAnswer
363 *Tax Rulings: Are unilateral cross-border tax rulings (e.g. advance tax rulings, advance tax decisions) available in laws or regulation, or in administrative practice? Yes
 Data Date: 2019

Notes

 
According to the OECD, India can issue the following unilateral crossborder tax rulings: "(i) cross-border unilateral advance pricing agreements (APAs) and (ii) permanent establishment rulings" (OECD UTR 2018: 206).

Sources

OECD UTR 2018: 206