India will not sign a global corporate tax deal focused on highly profitable multinational firms unless its concerns on dispute resolution and the treatment of withholding tax are addressed, a finance ministry official said on Thursday. The so-called "Pillar 1" arrangement, part of a 2021 global two-part tax deal, aims to replace unilateral digital services taxes (DSTs) via a new mechanism to share taxing rights on multinational companies, such as US tech giants Alphabet's Google and Amazon.com and Apple. India is "constructively engaging" with all the countries for the successful conclusion of "Pillar 1", and was hopeful the deal would be finalised soon, Revenue Secretary Sanjay Malhotra, one of the top finance ministry officials, said.