<h1>Advance Pricing Agreement expansion reinforces non adversarial transfer pricing framework and addresses complex cross-border sourcing support arrangements.</h1> The CBDT executed a Unilateral Advance Pricing Agreement in April 2018 concerning sourcing support services, recorded as the 200th UAPA and part of a total of 220 APAs including 20 bilateral agreements; it was the first APA of the financial year and forms part of the Indian APA framework to pre determine transfer pricing for cross border related party transactions, thereby reducing disputes.