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India publishes detailed guidance on Mutual Agreement Procedure

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India

Executive summary

The Organisation for Economic Co-operation and Development (OECD) released, on 24 October 2019, the sixth batch of peer review report (the Report1) relating to the implementation of the Base Erosion and Profit Shifting (BEPS) minimum standard under Action 14 (Making Dispute Resolution Mechanisms More Effective).

The Report, which included a peer review of India, concluded…

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