Taiwan: Simplifies the conditions for the application of advance pricing agreement

February 03, 2016

The Ministry of Finance has simplified the conditions for the application of an advance pricing agreement (APA) and other procedural rules based on the amendments enacted on 6 March 2015.  Accordingly, a taxpayer may apply for an APA if the total

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Romania: Government publishes new Orders on tax rulings and APAs

January 17, 2016

The Romanian Government published Orders at the end of 2015 regarding binding tax rulings and advance pricing agreement (APAs). Under the provisions on binding tax rulings the tax situation that is to be the subject of the ruling must be in the

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India: Extends Time for Filing Roll-back Applications under APA

March 31, 2015

The Central Board of Direct Tax authorities announced that the deadline for filing APA (Advance Pricing Agreement) rollback applications has been extended to 30 June 2015. Originally, the date for filing rollback applications was 31 March

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Indonesia: Releases Regulation on New Advance Pricing Agreement

February 05, 2015

The Ministry of Finance in Indonesia has released regulation No. 7/PMK.03/2015 (PMK-07) on the implementation of advanced pricing agreements (APAs). The guidance on the processes is provided in PMK-07.  PMK-07 states that the Directorate General of

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