Advance pricing agreement Some concerns on implementation

By:

SHAH, PRADEEP

Contributor(s):

SHAH, MANISH

Material type:

Mixed materialsPublication details: 2014Description: 107-109Subject(s):

TAXATION

NLM classification:

336.2

In: CHARTERED ACCOUNTANTMSummary: 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.

Tags from this library: No tags from this library for this title. Log in to add tags.

Average rating: 0.0 (0 votes)

Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
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.

There are no comments on this title.

to post a comment.