India debates changing course on APAs

June 28 2011

The Indian government is rumoured to have changed tack on its structuring of the upcoming advance pricing arrangement (APA) programme. Taxpayers expected a unilateral APA to be incorporated into the Direct Taxes Code in 2012 but officials could be bending to arguments from lobbyists that this way of establishing certainty about transfer pricing would be arbitrary. Sophie Ashley takes a fresh look at the APA process and considers the pros and cons to unilateral and bilateral APAs.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Request Access or Login

Topics

Feature India Quarterly August-October 2011 (May 2011)

more across site & shared bottom lb ros

More from across our site

Direct Tax

Deloitte dominates again at ITR Americas Tax Awards

It was also a memorable night for Galicia, KPMG, Skadden and Pinheiro Neto, all of which scooped major awards at a gala ceremony in New York

Sam Sholli, October 30 2026

London,,Uk,,Oct,10,,2026.,The,Offices,Of,Deloitte,At

A taxing week: (Richard) Houston, do we have a problem?

The former Deloitte UK CEO earned a 45% raise in a year when 1,000 staff reportedly lost their jobs – and the pay gap is only getting bigger

Ed Conlon, October 30 2026

Direct Tax

New York tax heavyweight Weil to wind down

In a seminal development for big law, the 95-year-old firm is set to cease operations after a series of high-profile partner departures

Tom Baker, October 29 2026

Direct Tax

‘Not for UK plc’: Budget prompts sceptical response from tax advisers

UK Chancellor John Healey extended a VAT cut, suspended tariffs, increased a bank surcharge and vowed to increase funding for HMRC

Sam Sholli, October 28 2026

Transfer Pricing

TP ‘matters more than ever’ under pillar two: Deloitte leader

Kristine Riisberg warned that TP decisions can determine top-up tax exposure under pillar two, while global consensus over the rules remains unsettled

Tom Baker, October 28 2026

Direct Tax

When cyber law becomes tax law

Both Germany’s NIS2 and the EU AI Act now determine whether a tax function can meet its obligations – and both can make management personally accountable

Christian Ewel, October 28 2026

Indirect Tax

European,Currency,Symbol,Euro,With,Green,Up,Arrow,On,Sticky

EU General Court narrows VAT exemption for credit management in securitisations

Originators, loan purchasers and securitisation vehicles may need to revisit servicing agreements and pricing after a key judgment narrowed the VAT credit management exemption

Florent Trouiller, October 27 2026

Beyond the headlines: Why Baker McKenzie’s new tax disputes partner prefers nurturing talent to recruitment

Opening doors for existing talent within Baker McKenzie and a desire for enhanced legal capabilities informed Ricardo Perera’s switch from KPMG

Sam Sholli, October 26 2026

Direct Tax

Exclusive: EY UK’s tax litigation head to join WTS UK

Boaz Goren’s move to the upstart PE-backed firm takes the number of senior UK tax professionals who have left EY this year to 13

Tom Baker, October 23 2026

Direct Tax

A taxing week: Deloitte should not hide behind its network amid Abramovich allegations

The allegations against Deloitte Cyprus raise uncomfortable questions about how far the big four can distance themselves from misconduct at member firms

Tom Baker, October 23 2026