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IRB issues New Advance Pricing Arrangement Guidelines 2012 |
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The Inland Revenue Board has issued the New Advance Pricing Arrangement Guidelines 2012.
The Advance Pricing Arrangement Guidelines explains the manner in which a taxpayer may apply for an Advance Pricing Arrangement (APA) from the Director General of Inland Revenue (DGIR)/Competent Authority (CA), and the manner in which such an application will be processed and administered. For the purpose of the Guidelines, a permanent establishment (PE) will be treated as a (hypothetically) distinct and separate enterprise from its head office or other related branches.
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[Click here to view the full text] |
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| Source |
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IRB website |
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| Date of Publication |
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Tuesday, 24 July 2012 |
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| Original Title |
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New Advance Pricing Arrangement Guidelines 2012 |
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