Wait is finally over- Advance pricing agreements

Material type:

Mixed materialsPublication details: 2012Description: 88-93Subject(s):

TAXATION

NLM classification:

336.2

In: CHARTERED ACCOUNTANTMSummary: The widely anticipated and eagerly awatied rules for the implimentation of the Advance Pricing Agreements (APA) were notified by the Indian Revenue Authorities on 31st August, 2012. Introduction of provisions relating to APAs with effect from 1stJuly, 2012 in the Income Tax Act, 1961 vide the Finance Act 2012 would be like a beacon of hope to many multinational corporations as well as Indian taxpayers having intra-group transactions and facing transfer pricing litigations.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		61/4	Available		P14569

The widely anticipated and eagerly awatied rules for the implimentation of the Advance Pricing Agreements (APA) were notified by the Indian Revenue Authorities on 31st August, 2012. Introduction of provisions relating to APAs with effect from 1stJuly, 2012 in the Income Tax Act, 1961 vide the Finance Act 2012 would be like a beacon of hope to many multinational corporations as well as Indian taxpayers having intra-group transactions and facing transfer pricing litigations.

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