On 10 July 2014, the Finance Minister proposes amendments to India’s transfer pricing rules in India’s budget of 2014. The Budget 2014 proposes to amend the rules to provide that an APA entered into with regard to a future transaction may also be applied to transactions taking place within the past four years. This provision would take effect from 1 October 2014.
France-Amended Finance Bill for 2014
South Africa: VAT Update 2015
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