An APA is a agreement between a taxpayer and at least one tax authority concerning the TP method functional to a taxpayer’s inter-company transactions and will usually cover multiple years.
Income Tax : The amendment permits associated enterprises affected by an APA to file or modify returns. This enables proper tax adjustment and ...
Income Tax : This article explains how the UAE’s APA regime reduces transfer pricing disputes. The key takeaway is enhanced predictability fo...
Income Tax : Learn about Advance Pricing Agreements (APAs) and Mutual Agreement Procedures (MAPs) in international taxation. Understand their e...
Income Tax : Explore the story of a multinational companys journey with Advance Pricing Agreements (APAs), ensuring compliance, transparency, a...
Income Tax : Learn about the special features of Advance Pricing Agreements (APAs) in India, annual compliances, revision, cancellation, and mo...
Income Tax : CBDT’s 2024-25 APA report details 174 new agreements, including record bilateral deals, advancing tax certainty and reducing cro...
Corporate Law : CBDT signed 174 Advance Pricing Agreements in FY 2024-25, including a record number of bilateral agreements, to improve transfer p...
Income Tax : Insights from India's APA Programme Annual Report 2023-24, highlighting tax certainty, record signings, and benefits for multinati...
Income Tax : CBDT achieves a record 125 APAs in FY 2023-24, marking a 31% increase. Learn about the significance and impact on transfer pricing...
Income Tax : Dive deep into Annual Report of APA Programme in India for years 2019-2022. Explore CBDT's efforts, accomplishments, and challenge...
Income Tax : The issue was whether the Assessing Officer could alter income despite a valid APA and modified return. The Court held that withou...
Income Tax : ITAT Delhi held that Transfer Pricing Adjustment in respect of transaction of payment of royalty is set aside and Transfer Pricing...
Income Tax : ITAT held that advance pricing agreement APA is applicable only for specified time span not exceeding five consecutive previous ye...
Income Tax : In the instant case, ITAT allows the assessee to withdrawn the appeal filed for challenging the transfer pricing adjustment due to...
Income Tax : CBDT has entered into 26 APAs in the first 5 months of the current financial year (April to August, 2019). With the signing of the...
Income Tax : S.O. 1927(E). In exercise of the powers conferred by section 295 read with sub-section (9) of section 92CC of the Income-tax Act, ...
Income Tax : Central Board of Direct Taxes signed 11 unilateral APAs on 28th March, 2016. With this signing, India has entered into 59 bilatera...
Income Tax : CIRCULAR NO. 10/2015 The Advance Pricing Agreement provisions were introduced in 2012 through insertion of sections 92CC and 92CD ...
Income Tax : Notification No. 23/2015 - Income Tax In exercise of the powers conferred by sub-sections (9) and(9A) of section 92CC read with s...
The amendment permits associated enterprises affected by an APA to file or modify returns. This enables proper tax adjustment and refund claims aligned with the agreement.
This article explains how the UAE’s APA regime reduces transfer pricing disputes. The key takeaway is enhanced predictability for complex related-party transactions.
The issue was whether the Assessing Officer could alter income despite a valid APA and modified return. The Court held that without an adverse TPO audit or APA cancellation, reassessment adjustments were without jurisdiction.
CBDT’s 2024-25 APA report details 174 new agreements, including record bilateral deals, advancing tax certainty and reducing cross-border disputes.
ITAT Delhi held that Transfer Pricing Adjustment in respect of transaction of payment of royalty is set aside and Transfer Pricing Officer [TPO] is directed to accept the parameters of determination of compensation as accepted in Advance Pricing Agreement [APA].
CBDT signed 174 Advance Pricing Agreements in FY 2024-25, including a record number of bilateral agreements, to improve transfer pricing certainty.
Insights from India’s APA Programme Annual Report 2023-24, highlighting tax certainty, record signings, and benefits for multinationals in easing cross-border transactions.
CBDT achieves a record 125 APAs in FY 2023-24, marking a 31% increase. Learn about the significance and impact on transfer pricing certainty and ease of doing business.
Learn about Advance Pricing Agreements (APAs) and Mutual Agreement Procedures (MAPs) in international taxation. Understand their effectiveness, compliance, and applicability in resolving transfer pricing disputes.
Dive deep into Annual Report of APA Programme in India for years 2019-2022. Explore CBDT’s efforts, accomplishments, and challenges in ensuring tax certainty.
