Foreign companies can seek international resolution of tax disputes even when the issues have been decided by India's Board for Advance Rulings (BAR), the Central Board of Direct Taxes (CBDT) clarified on Thursday in revised guidelines on cross-border taxation. However, Indian tax authorities cannot alter a BAR decision on the merits of a case through international negotiations. Instead, they will seek corresponding tax relief from the other country, where applicable. The revised Mutual Agreement Procedure (MAP) guidelines also introduce a one-month deadline for taxpayers to accept settlements and withdraw pending appeals. Assessing officers must implement the settlements within a similar timeframe.