India (IN)

Jurisdiction Overview

421 *Tax Rulings: Are all unilateral cross­border tax rulings (e.g. advance tax rulings, advance tax decisions) published online for free, either anonymised or not? SOME FOR FREE: Some unilateral cross­border tax rulings are published online for free.
 Data Date: 2019


According to the OECD, "PE [permanent establishment] rulings are published unless it is stated to be confidential by the Authority issuing the ruling, whereas unilateral APAs [advance pricing agreements] are not" (OECD UTR 2018: 206). Evidence for such online publication was indeed found online (


OECD UTR 2018: 206