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CBDT enters into four more APAs
September, 06th 2017

The Central Board of Direct Taxes (CBDT) has entered into four more Advance Pricing Agreements (APAs) during August 2017. Out of these four Agreements, three are unilateral and one is bilateral, said a government release.

The Central Board of Direct Taxes (CBDT) has entered into four more Advance Pricing Agreements (APAs) during August 2017. Out of these four Agreements, three are unilateral and one is bilateral, said a government release.

The Bilateral APA is for international transactions between an Indian company and a UK-based company. This is the 8th Bilateral APA with the United Kingdom and 13th overall (the other 5 being with Japan).

With the signing of these four agreements, the total number of APAs entered into by CBDT has reached 175. This includes 162 Unilateral APAs and 13 Bilateral APAs. In the current financial year, a total of 23 APAs (two Bilateral and 21 Unilateral) have been signed till date.

The four APAs entered into during August 2017 pertain to various sectors of the economy like Telecom, Banking, Manufacturing and Education. The international transactions covered in these agreements include payment of Royalty, Provision of IT Enabled Services, Provision of Software Development Services, Provision of Manpower Services, Import of Raw Materials, Export of Finished Goods, Provision of Engineering Design Services.

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