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This article discusses the potential impact of this ongoing pandemic disease on the Advanced Pricing Agreements (‘APAs’) in force. Whether the taxpayers can legally approach the Central Board of Direct Taxes (‘CBDT’) for a renegotiation? What about countries where the tax laws do not specifically provide for such re-negotiations?
This article was originally published on Taxsutra on 30 March 2020.
Please click on the below link to access the same.
https://tp.taxsutra.com/news/22490/Eye-Share-Pandemic-COVID-19-Impact-on-APA-mechanism
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