Rollback provision in revised India-Korea Double Taxation Avoidance Agreement (DTAA) – CBDT Clarification
March 17, 2017
Income Tax, Press Release
Rollback provision in revised India-Korea DTAA-CBDT Clarification. Applications for bilateral APA for international transactions with Associated Enterprises Clarification by Central Board of Direct Taxes on rollback provision in the revised India-Korea Double Taxation Avoidance Agreement The Central Board of Direct Taxes (CBDT) has clarified that under the revised …