Tag: International Tax
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Tax certainty India: Board for Advance Rulings vs MAP vs APA – what corporates should choose now
India's tax-certainty architecture now rests on three very different routes. BAR offers domestic legal clarity, MAP delivers treaty relief, and APA has become the most institutionalised option for recurring transfer-pricing risk. The right choice depends on timelines, bilateral exposure and how much confidentiality a boardroom really needs.
