https://www.taxtmi.com/news?id=17520 Advance Pricing Agreements provide pricing certainty by specifying methods and setting prices for international transactions. The CBDT has signed additional unilateral and bilateral APAs, some with rollback provisions, covering transactions such as royalties, trading in goods, IT and software services, clinical research, marketing support, and interest on external borrowings. The APA scheme, introduced in the Income tax Act with later rollback inclusion, aims to reduce transfer pricing disputes and support a non adversarial tax regime through transparent pre determination of pricing methods. en-us Wed, 01 Mar 2017 10:15:54 +0530 Wed, 01 Mar 2017 10:15:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=17520 Advance Pricing Agreements provide pricing certainty by specifying methods and setting prices for international transactions. The CBDT has signed additional unilateral and bilateral APAs, some with rollback provisions, covering transactions such as royalties, trading in goods, IT and software services, clinical research, marketing support, and interest on external borrowings. The APA scheme, introduced in the Income tax Act with later rollback inclusion, aims to reduce transfer pricing disputes and support a non adversarial tax regime through transparent pre determination of pricing methods. News - Wed, 01 Mar 2017 10:15:54 +0530 https://www.taxtmi.com/news?id=17520