OrbitaxTreaty between India and the United States – Indian Revenue clarifies availability of dispute settlement benefits in
|Treaty Development|India-United States
MAP
A Memorandum of Understanding (MoU) has been in place between India and the United States since 2002, for the purposes of the Mutual Agreement Procedure (MAP) under the tax treaty.
This MoU obliges the competent authorities of the two countries to defer assessment or suspend collection of taxes, including any related interest or penalties, during negotia…
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