Dispute Resolution In International Taxes


Dispute Resolution In International Taxes

Taxation is itself confusing, and it can be more confusing if it comes to International taxes. One such instance is dispute resolution in international taxes. For instance, Vodafone International Holdings BV v Union of India & Anr (Civil Appeal No.733 OF 2012 (arising out of S.L.P. (C) No. 26529 of 2010))

What is DTAA?

The Double Tax Avoidance Agreement (“DTAA”) prohibits a single transaction from being taxed twice in two distinct nations.

So, what exactly is DTAA?
Is it a treaty between countries?

With little modifications, the answer to this question can be affirmative. The Double Taxation Avoidance Agreement (DTAA) is a bilateral or multilateral agreement between two or more countries to prevent double taxation for their citizens. The DTAA was signed per the OECD and UN Conventions, which established the essential foundation for international taxation.

A single transaction cannot be taxed twice in two different countries as per the Double Tax Avoidance Agreement (“DTAA”).

MAP (Mutual Agreement Procedure) is the procedure that helps taxpayers resolve disputes that lead to double taxation.

Why Choose CM SHah?

  • The form for MAP demands a lot of details, and it can be confusing. Our team, with their expertise in International taxes, will make this process smooth and hassle-free for you.
  • We also make sure that your application of MAP is not refused due to any of these reasons, such as incomplete application, delay in application, unjustified taxpayer’s objection and incomplete documentation.
  • You can smoothly tackle complex and cumbersome tax issues, comply with statutory obligations, and make the most use of your resources with the help of our expertise in the taxation business.

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Established in 1942 as a proprietary


Converted in to Partnership on 1954


5 Partners & 6 Qualified Assistants


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