What Is Advance Price Agreement

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What Is Advance Price Agreement

Termination of the contract: The contract may be terminated by the board of directors in the following circumstances: 1. The assessor is required to submit an annual compliance report (in the form of 3CEF) to the Director General of Income Tax (International Taxation) within 30 days of the due date of filing the tax return or within 90 days of the conclusion of the agreement, whichever is the later. for each year covered by the Agreement. In general, a bilateral APA is a binding agreement between two tax administrations and the taxpayers concerned. This is concluded with reference to the corresponding double taxation convention. It regulates the tax treatment of future transactions between related taxpayers. .

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