https://www.taxtmi.com/manuals?id=4487 Pre-filing consultation for an Advance Pricing Agreement requires an applicant who has undertaken or contemplates an international transaction to request consultation in Form No. 3CEC to DGIT (International Taxation); the consultation-non-binding and consultative-will define APA scope, identify transfer-pricing issues including FAR analysis, assess suitability of the transaction for APA treatment, and discuss broad terms. For bilateral or multilateral APAs the competent authority or its representative will be associated. Form guidance requires disclosure of global group structure, associated enterprises and transaction details (anonymous requests may defer identification until formal APA application in Form No. 3CED) and functional and risk profiles. en-us Thu, 22 Feb 2024 18:20:00 +0530 Tue, 27 Feb 2024 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4487 Pre-filing consultation for an Advance Pricing Agreement requires an applicant who has undertaken or contemplates an international transaction to request consultation in Form No. 3CEC to DGIT (International Taxation); the consultation-non-binding and consultative-will define APA scope, identify transfer-pricing issues including FAR analysis, assess suitability of the transaction for APA treatment, and discuss broad terms. For bilateral or multilateral APAs the competent authority or its representative will be associated. Form guidance requires disclosure of global group structure, associated enterprises and transaction details (anonymous requests may defer identification until formal APA application in Form No. 3CED) and functional and risk profiles. Manuals Income Tax Thu, 22 Feb 2024 18:20:00 +0530 https://www.taxtmi.com/manuals?id=4487