#RollBackProvisions
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alishajoy059 · 8 months ago
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Advance Pricing Agreements (APAs) in India provide certainty on transfer pricing for international transactions. Available in unilateral, bilateral, and multilateral formats, APAs cover various transactions, aiming to prevent disputes. Taxpayers can apply, undergo negotiations, and comply with reporting and audit requirements for specified periods. Roll-back provisions enable applying APA terms retrospectively, subject to conditions.
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alishajoy059 · 8 months ago
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Transfer Pricing regulations in India allow for unilateral, bilateral, and multilateral Advance Pricing Agreements (APAs) determining future intercompany transaction prices. They cover various transaction types, enhancing certainty and compliance.
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