https://www.taxtmi.com/news?id=20163 The draft amendment revises the rule governing repatriation timing for secondary adjustments: where a primary transfer pricing adjustment is determined by an advance pricing agreement, the repatriation period begins on the date the APA is entered into; where the adjustment is determined by a mutual agreement procedure, the period begins when the Assessing Officer gives effect to the MAP resolution under the applicable procedural rule. en-us Wed, 20 Jun 2018 14:21:21 +0530 Wed, 20 Jun 2018 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=20163 The draft amendment revises the rule governing repatriation timing for secondary adjustments: where a primary transfer pricing adjustment is determined by an advance pricing agreement, the repatriation period begins on the date the APA is entered into; where the adjustment is determined by a mutual agreement procedure, the period begins when the Assessing Officer gives effect to the MAP resolution under the applicable procedural rule. News - Wed, 20 Jun 2018 14:21:21 +0530 https://www.taxtmi.com/news?id=20163