Central Board of Direct Taxes sign 18 Advance Pricing Agreement
- The Central Board of Direct Taxes (CBDT) entered into 18 Advance Pricing Agreements (APAs) which includes 3 Bilateral APAs (BAPAs).
- With the signing of these APAs, the total number of APAs entered into by the CBDT in the year 2018-19 stands at 52, which includes 11 BAPAs.
Sectors Covered
- 18 APAS cover international transactions in following sectors:
- Contract manufacturing
- Provision of software development services
- Back office engineering support service
- Provision of back officesupport services
- Provision of marketing support services
- Payment of royalty for use of technology and brand
- Trading
- Payment of interest
- The BAPAs and Unilateral APAs (UAPAs) belong to different sectors and sub-sectors of the economy like anti-friction bearings, ....
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