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of <h1>Understanding Advance Pricing Agreements: Unilateral, Bilateral, and Multilateral Explained; Avoid Double Taxation Risks with Proper Agreements.</h1> Advance Pricing Agreements (APAs) in international taxation involve three types: unilateral, bilateral, and multilateral. A unilateral APA is an agreement solely between the applicant and the Board, without involving other countries, which may lead to double taxation risks. A bilateral APA requires applications to both Indian and foreign competent authorities, with a mutual agreement necessary before finalization. Multilateral APAs involve multiple countries, requiring agreements with each relevant authority. Bilateral or multilateral APAs are accepted if a tax treaty exists with a Mutual Agreement Procedure and corresponding APA programs in the other countries. Unilateral APAs do not require foreign authority involvement.
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