Advance pricing agreement Some concerns on implementation
Material type: Mixed materialsPublication details: 2014Description: 107-109Subject(s): NLM classification:- 336.2
Item type | Current library | Call number | Vol info | Status | Date due | Barcode | |
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Periodicals/Magazines | SSCBS Library | 62/8 | Available | P15301 |
Advance pricing agreement is an agreement between the Central Board of Direct Taxes and a taxpayer, in terms of the provisions of the Income Tax Act 1961 and the rules/scheme frmaed thereunder to determine, in advance, the arm's length price or the manner of its determination or both, in relation to an international transaction to facilitate the application of transfer pricing.
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