Will Advance Pricing Agreements End Transfer Pricing Disputes in India?

Journal
India
Bulletin for International Taxation 2012 (Volume 66), No. 12
Following recent developments, the author considers the background to, and the reasons for, the introduction of an advance pricing agreement (APA) programme in India from a taxpayer perspective and thereby whether or not APAs will end transfer pricing disputes. The author also suggests how the APA programme could be improved.