Alternative Dispute Resolution

Following forums for alternative dispute resolution are available under Indian laws:

Authority for Advance Rulings (‘AAR’)

In order to ascertain income-tax liability of a non-resident well in advance and to avoid long drawn and expensive litigation,
the scheme of Advance Rulings is available under the Indian Tax Code. Any non-resident person whether individual,
company, firm, association of persons or other body corporates can make an application for seeking an advance ruling in
respect of his/its tax liability. Similarly, certain category of residents can also seek advance rulings.

Amicus provide the following services in relation to AAR:

  • Evaluating Feasibility of AAR route
  • Drafting of Briefs
  • Representation before AAR

Competent Authority Procedure

Tax treaties allow designated representatives (the ‘competent authorities’) from the Governments of Contracting States to
interact with the intent to resolve international tax disputes. These disputes involve cases of double taxation
(juridical and economic) as well as inconsistencies in the interpretation and application of a convention.

Amicus provide the following services in relation to MAP:

  • Evaluating feasibility of MAP route;
  • Filing of application for initiating Competent Authority Negotiation process;
  • Documentation to support MAP application; and
  • Assistance in time to time discussion with Competent Authority