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    <title>Resolution of more than 100 Cases of Transfer Pricing Disputes with USA Under MAP</title>
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    <description>The Framework Agreement invoking the Mutual Agreement Procedure under the India-USA DTAC targets historical transfer pricing disputes in the IT and ITeS sectors, resolving a substantial portion of pending cases and addressing arm&#039;s-length pricing controversies. Its success led to renewed bilateral Advance Pricing Agreement cooperation from the US and complements ongoing MAP engagement with other jurisdictions to enhance tax certainty for multinational enterprises.</description>
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