Advance Pricing Agreements

To address the year-on-year rapid escalation in transfer pricing disputes along with the current dire need of corporate India, the APA code was earlier introduced vide the Finance Act, 2012. This mechanism is widely prevalent in countries with advanced transfer pricing regimes. At Sharma Saurabh & Co. we can help you in the following ways:

  • Assistance in carrying out a cost benefit analysis, understanding the pros and cons, helping in determining the type of APA etc.

  • Preparing and representing in the pre-filing consultation.

  • Preparing the APA application.

  • Assistance in coordinating, preparing additional submissions and in negotiating the terms with the APA authorities.

  • Assistance with compliance reports audits, revision, renewal and cancellation of APAs.