https://www.taxtmi.com/circulars?id=55961 The APA mechanism specifies transfer pricing methods and determines the Arm's Length Price for international transactions prospectively for up to five years and permits optional rollback for four preceding years, thereby extending pricing certainty for taxpayers across a range of sectors and transaction types. en-us Mon, 31 Jul 2017 00:00:00 +0530 Mon, 31 Jul 2017 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55961 The APA mechanism specifies transfer pricing methods and determines the Arm's Length Price for international transactions prospectively for up to five years and permits optional rollback for four preceding years, thereby extending pricing certainty for taxpayers across a range of sectors and transaction types. Circulars Income Tax Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55961