【特別提醒】印度撤銷對間接轉(zhuǎn)讓財(cái)產(chǎn)征稅的追溯性修正案，對許多跨國公司來說終于松了口氣

【特別提醒】印度撤銷對間接轉(zhuǎn)讓財(cái)產(chǎn)征稅的追溯性修正案，對許多跨國公司來說終于松了口氣

India withdraws retrospective amendment to tax indirect transfers, big relief for many multinationals
來源：MNE TAX 日期：2021年8月13日 作者：Anjul Mathur 翻譯：TPGUIDER
The Indian government on August 4 introduced a new regulation to withdraw an amendment that was made under domestic tax laws in 2012, with retrospective effect from 1961, whereby the indirect transfer of assets located in India and owned by non-residents was taxed.
印度政府于8月4日出臺了一項(xiàng)新規(guī)定，撤銷2012年根據(jù)國內(nèi)稅法做出的修正案，該修正案從1961年起具有追溯效力，即對位于印度境內(nèi)且由非居民擁有的財(cái)產(chǎn)間接轉(zhuǎn)讓進(jìn)行征稅。
All tax demands raised in relation to the indirect transfer of Indian assets that happened before 28 May 2012 shall now be nullified in ongoing revenue audit proceedings, and all pending proceedings shall be deemed to be concluded without any additions. Refunds shall also be granted in cases where taxes have already been paid by the taxpayers.
就2012 年 5 月 28 日之前發(fā)生的與印度財(cái)產(chǎn)間接轉(zhuǎn)讓而提出的所有稅務(wù)事項(xiàng)要求，應(yīng)在正進(jìn)行的收入審計(jì)程序中作廢，所有未決程序應(yīng)被視為已結(jié)束，沒有任何補(bǔ)充。 納稅人已經(jīng)繳納稅款的，也應(yīng)予以退稅。
Taxpayers have been given an option to withdraw ongoing appeal, arbitration, conciliation or mediation by filing an application before the relevant authorities. Taxpayers must waive their right to claim costs, damages, interest, etc., by way of a declaration.
納稅人可選擇通過向有關(guān)當(dāng)局提出申請，撤回正在進(jìn)行的上訴、仲裁、調(diào)解或調(diào)停。納稅人必須放棄通過聲明方式索賠費(fèi)用、損害賠償、利息等的權(quán)利。
The new regulation has come as a major relief and is a welcome step for multinational enterprises like Vodafone and Cairn, which were caught in tussles with Indian tax authorities over indirect transfer taxes arising out of the retrospective amendment. Few multinational enterprises had successfully challenged the retrospective amendments in international courts.
對于沃達(dá)豐( Vodafone )和凱恩( Cairn )等跨國企業(yè)來說，新規(guī)定是一個(gè)重大的緩解，也是可喜的一步。由于追溯性修正案引發(fā)的間接轉(zhuǎn)讓財(cái)產(chǎn)征稅問題，它們與印度稅務(wù)當(dāng)局陷入了爭執(zhí)。很少有跨國企業(yè)在國際法院成功地對追溯性修正案提出質(zhì)疑。
Currently, tax demands in 17 cases have been pending with the Indian government which shall now get settled. The Indian government seeks to provide tax certainty to investors and enhance India’s reputation as an attractive investment destination.
目前，17起案件的納稅要求一直懸而未決，印度政府現(xiàn)在應(yīng)該解決這一問題。印度政府尋求為投資者提供稅收確定性，并提升印度作為有吸引力的投資目的地的聲譽(yù)。
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