【特别提醒】印度撤销对间接转让财产征税的追溯性修正案，对许多跨国公司来说终于松了口气

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【特别提醒】印度撤销对间接转让财产征税的追溯性修正案，对许多跨国公司来说终于松了口气

India withdraws retrospective amendment to tax indirect transfers, big relief for many multinationals
来源：MNE TAX 日期：2021年8月13日 作者：Anjul Mathur 翻译：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日出台了一项新规定，撤销2012年根据国内税法做出的修正案，该修正案从1961年起具有追溯效力，即对位于印度境内且由非居民拥有的财产间接转让进行征税。
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 日之前发生的与印度财产间接转让而提出的所有税务事项要求，应在正进行的收入审计程序中作废，所有未决程序应被视为已结束，没有任何补充。 纳税人已经缴纳税款的，也应予以退税。
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.
纳税人可选择通过向有关当局提出申请，撤回正在进行的上诉、仲裁、调解或调停。纳税人必须放弃通过声明方式索赔费用、损害赔偿、利息等的权利。
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.
对于沃达丰( Vodafone )和凯恩( Cairn )等跨国企业来说，新规定是一个重大的缓解，也是可喜的一步。由于追溯性修正案引发的间接转让财产征税问题，它们与印度税务当局陷入了争执。很少有跨国企业在国际法院成功地对追溯性修正案提出质疑。
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起案件的纳税要求一直悬而未决，印度政府现在应该解决这一问题。印度政府寻求为投资者提供税收确定性，并提升印度作为有吸引力的投资目的地的声誉。
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