Indian APA and MAP Programmes – Moving towards Maturity

Journal
Kumar, S. (Sanjay); Poddar, C.
India
International Transfer Pricing Journal 2020 (Volume 27), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In 2012, the Indian APA programme was introduced. Since then, significant strides have been made. This article discusses the APA journey in three phases, bringing out how the authorities have started resolving complex transactions. The article also summarizes significant progress in MAP resolutions during the last eight years.