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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.
Additional Information
Field | Value |
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Last updated | July 16, 2018 |
Created | July 16, 2018 |
Format | |
License | unspecified |
Name | Guidance on Advance Pricing Arrangement (APA) Process |
Description |
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. |
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