Finance Bill proposes tweak to secondary adjustment provision, rationalizes ‘accounting year’ definition for CbCR

Jul 05,2019

Finance Bill proposes to give Indian entity suffering primary adjustment an option to pay one time tax of 18% plus surcharge 12%; Proposes to grandfather APA concluded by March 31, 2017 and rationalize definition of ‘accounting year’ for CbCR; Also proposes to liberalize Section 9A offshore fund safe harbour...


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