CBDT issues fresh guidance on cross-border disputes for taxpayers

NRI taxpayers cannot seek MAP if they opt for Vivad se Vishwas

Authorities will allow the country’s taxpayers to access the mutual agreement procedure (MAP) for cross-border disputes. This is even if they had settled the case under the direct tax dispute resolution scheme — Vivad se Vishwas — without deviating from the outcome of the scheme, said the Central Board of Direct Taxes (CBDT) on Monday. 

However, non-resident taxpayers, who opted for the resolution scheme, cannot go for MAP on the same issue, it clarified. 

MAP is an alternative dispute resolution mechanism under the tax treaties where competent authorities of two countries enter into discussions to resolve tax-related disputes. 

The CBDT