[aaykarbhavan] Transfer Pricing: The Law And Practice Of Advance Pricing Agreements (APA)

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Transfer Pricing: The Law And Practice Of Advance Pricing Agreements (APA)

Anurag Soan & Shreya Ganju

The Advance Pricing Agreement Scheme (APA), which was notified on 30.08.2013, presents a steep learning curve for the taxpayers and the revenue though it has been in operation in other countries for several years. The authors have, after deep study of the Indian law and that prevailing in other Countries, identified all the complexities in the Scheme and suggested measures to resolve them

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Editor,

 

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