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of <h1>Understanding the Advance Pricing Agreement Process: Key Steps and Compliance in International Taxation</h1> The Advance Pricing Agreement (APA) process in international taxation involves several steps: pre-filing consultation, submission, and acceptance or rejection of the APA application. It includes actions by the taxpayer, assessing officer, and transfer pricing officer during the process. The application may be amended and assigned to an APA team for examination and analysis. A unilateral APA can be converted into a bilateral one, involving negotiation by the competent authority. Once an APA is entered, the taxpayer and assessing officer must act accordingly. The process concludes with an annual compliance report, compliance audit, and potential cancellation or revision of the APA.
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