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Question

With which country has the CBDT(Central Board of Direct Taxes) recently entered into 2 Bilateral APAs (Advance Pricing Agreements)?


A

South Africa

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B

Sweden

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C

Netherlands

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D

Zambia

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E

Bolivia

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Solution

The correct option is C

Netherlands


The Central Board of Direct Taxes (CBDT) has entered into 2 Bilateral Advance Pricing Agreements (APAs). These Agreements are the first ever Bilateral APAs with Netherlands.With the signing of these agreements, the total number of APAs entered into by the CBDT has gone up to 186. This includes 171 Unilateral APAs and 15 Bilateral APAs. These two APAs pertain to the Electronics and Technology sectors of the economy.


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