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of <h1>CBDT Signs Two New Unilateral Advance Pricing Agreements, Total Reaches 117; Focus on IT and Automobile Sectors.</h1> The Central Board of Direct Taxes (CBDT) concluded 2016 by signing two additional unilateral Advance Pricing Agreements (APAs), bringing the total to 117, including 7 bilateral and 110 unilateral agreements. The APA scheme, introduced in 2012 with rollback provisions added in 2014, aims to provide certainty in transfer pricing for international transactions. The latest agreements involve the Information Technology and Automobile sectors, covering services like Software Development, IT-enabled, Manufacturing, and Business Support. The CBDT's efforts have been praised for addressing complex transfer pricing issues transparently, contributing to a non-adversarial tax regime.
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