{"id":57231,"date":"2016-07-19T13:09:27","date_gmt":"2016-07-19T07:39:27","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=57231"},"modified":"2016-09-13T14:41:19","modified_gmt":"2016-09-13T09:11:19","slug":"cbdt-signs-seven-unilateral-advance-pricing-agreements-apas","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2016\/07\/19\/cbdt-signs-seven-unilateral-advance-pricing-agreements-apas\/","title":{"rendered":"CBDT signs seven Unilateral Advance Pricing Agreements (APAs)"},"content":{"rendered":"<p style=\"text-align: justify;\">The Central Board of Direct Taxes (CBDT) entered into seven (7) Unilateral Advance Pricing Agreements (APAs) on 18th July, 2016, with Indian taxpayers. Some of these agreements also have a \u201cRollback\u201d provision in them.<\/p>\n<p style=\"text-align: justify;\">The APA Scheme was introduced in the Income-tax Act in 2012 and the \u201cRollback\u201d provisions were introduced in 2014. The scheme endeavours to provide certainty to taxpayers in the domain of transfer pricing by specifying the methods of pricing and setting the prices of international transactions in advance. Since its inception, the APA scheme has attracted tremendous interest and that has resulted in more than 700 applications (both unilateral and bilateral) having been filed in just four years.<\/p>\n<p style=\"text-align: justify;\">The 7 APAs signed pertain to various sectors of the economy like banking, Information Technology and Automotives. The international transactions covered in these agreements include software development Services, IT enabled Services (BPOs), Engineering Design Services and Administrative &amp; Business Support Services.<\/p>\n<p style=\"text-align: justify;\">Press Information Bureau<\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>The Central Board of Direct Taxes (CBDT) entered into seven (7) Unilateral Advance Pricing Agreements (APAs) on 18th July, 2016, with Indian <\/p>\n","protected":false},"author":3,"featured_media":31521,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1188,2],"tags":[],"class_list":["post-57231","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hot_off_the_press","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin 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signs 5 more Unilateral Advance Pricing Agreements","author":"Saba","date":"September 24, 2016","format":false,"excerpt":"Central Board of Direct taxes signs five \u00a0more Unilateral Advance Pricing Agreements (APAs); Total Number of APAs Entered Into by the CBDT Reaches 103.\u00a0 The Central Board of Direct Taxes (CBDT) entered into five (5) unilateral Advance Pricing Agreements (APAs) today with Indian taxpayers. One of these Agreements has a\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":87731,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/11\/26\/cbdt-signs-4-unilateral-advance-pricing-agreements-pertaining-to-various-sectors-of-economy-including-pharmaceuticals-information-technology-construction\/","url_meta":{"origin":57231,"position":1},"title":"CBDT signs 4 Unilateral Advance Pricing Agreements pertaining to various sectors of economy including pharmaceuticals, Information Technology &#038; construction","author":"Saba","date":"November 26, 2016","format":false,"excerpt":"The Central Board of Direct Taxes (CBDT) has entered into four more unilateral Advance Pricing Agreements (APAs) on 22nd and 23rd November, 2016. Some of these agreements also have a \u201cRollback\u201d provision in them.\u00a0With these four signings, the total number of APAs entered into by the CBDT has reached 115.\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":127861,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/04\/29\/cbdt-signs-two-unilateral-advance-pricing-agreements-with-indian-taxpayers\/","url_meta":{"origin":57231,"position":2},"title":"CBDT signs two Unilateral Advance Pricing Agreements with Indian taxpayers","author":"Saba","date":"April 29, 2017","format":false,"excerpt":"The Central Board of Direct Taxes (CBDT) has entered into two Unilateral Advance Pricing Agreements (APAs) with Indian taxpayers, strengthening the Government\u2019s commitment to foster a non-adversarial tax regime. Both the agreements also have a \u201cRollback\u201d provision in them. The 2 APAs signed pertain to Information Technology and Banking &\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":82601,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/10\/29\/cbdt-signs-5-unilateral-advance-pricing-agreements-with-indian-taxpayers\/","url_meta":{"origin":57231,"position":3},"title":"CBDT signs 5 Unilateral Advance Pricing Agreements with Indian taxpayers","author":"Saba","date":"October 29, 2016","format":false,"excerpt":"The Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance entered into five (5) Unilateral Advance Pricing Agreements (APAs) today, i.e. 27th October, 2016 with Indian taxpayers.\u00a0The Agreements cover a range of international transactions, including sale of finished goods, purchase of raw materials, software development services, IT\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":96141,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/01\/02\/central-board-of-direct-taxes-signs-2-advance-pricing-agreements\/","url_meta":{"origin":57231,"position":4},"title":"Central Board of Direct Taxes signs 2  Advance Pricing Agreements","author":"Saba","date":"January 2, 2017","format":false,"excerpt":"The Central Board of Direct Taxes (CBDT) has closed the year 2016 by entering into two more unilateral Advance Pricing Agreements (APAs).\u00a0The APA Scheme was introduced in the Income Tax Act in 2012 and the \u201cRollback\u201d provisions were introduced in 2014. The scheme endeavours to provide certainty to taxpayers in\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":65202,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/08\/31\/cbdt-signs-20-unilateral-advance-pricing-agreements-with-indian-taxpayers\/","url_meta":{"origin":57231,"position":5},"title":"CBDT signs 20 Unilateral Advance Pricing Agreements with Indian taxpayers","author":"Sucheta","date":"August 31, 2016","format":false,"excerpt":"The Central Board of Direct Taxes (CBDT) entered into twenty (20) Unilateral Advance Pricing Agreements (APAs) with Indian taxpayers. Many of these agreements also have a \u201cRollback\u201d provision in them. The APA Scheme was introduced in the Income-tax Act in 2012 and the Rollback provisions were introduced in 2014. 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