Application for Renewal of an Advance Pricing Agreement (APA)

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....AE) applied for APA in their resident country/region (a) If yes, enclose evidence of application (b) If no, proposed date of application (c) Period of APA applied for in other country         10. Period of proposed APA and date from which APA is requested: Period Date 11. Details of International transactions proposed to be covered: Sl. No. Transaction ID (refer Note 5) Type Estimated Amount Particular of AE Proposed Transfer pricing methodology (refer Note 6) Whether Rollback is opted for Name of AE Location of AE (Country/ Region) AE's Taxpayer Identification /) Number) (TIN) or its equivalent 1.        ....

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....Date: Name: Notes: 1. The name shall include full name of the person. 2. The address shall include flat/door/building, road/street/block/sector, area/locality, post office, town/city/district, state, country/region and pin code/zip code. 3. The communication address in India shall include flat/door/building, road/street/block/sector, area/locality, post office, town/city/district, state and pin code. 4. The details of the Authorised Representatives shall include the full name, address, e-mail and contact number of the Authorised Representatives. 5. Transaction ID shall be specified for each type of international transaction and subsequently it shall be auto populated. 6. Transfer pricing methods shall be selected fro....

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....ies with respect to the covered transactions. A-9 Business strategies for the period covered by proposed APA: - (i) current financial estimate and future financial projections, (ii) business plans, (iii) general business and industry trends, (iv) future direction/business strategy including R&D, production and marketing (v) Relevant marketing and financial studies (enclose copies). A-10 Financial statements on a consolidated and unconsolidated basis for the prior 5 years, (Also provide interim statements for the most recent period prior to the date of the submission). Industry and Market Analysis A-11 Comprehensive description of industry as well as generally accepted industrial and commercial practices. ....

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....evant agreements (pricing, cost-sharing, licensing, agency, distributorship, etc.) relevant to this application is to be provided. A-21 Operating data (gross and net) segmented by product line, division, unit, and geographic region for the prior 5 years, Transfer Pricing Methodology (TPM) Analysis A-22 Provide all information, including detailed analyses and explanations needed to establish the appropriateness of a proposed TPM, in accordance with transfer pricing regulations as contained in the Indian Income-tax law. A-23 Discussion and analysis of each transfer pricing method, applied or rejected, for each covered transaction. In particular provide details on accepted or rejected internal comparable. (Indicate assumpt....