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Last updated July 16, 2018
Created July 16, 2018
Format PDF
License unspecified
Name Guidance on Advance Pricing Arrangement (APA) Process

Advance Pricing Arrangement (hereinafter referred as ‘APA’) is an arrangement made between the taxpayer and the tax authority, providing transfer pricing issues for intra-group of companies’ transactions for a certain period in advance with appropriate methodologies, terms, as well as conditions.

Resource's languages
  • English