Advance pricing agreements (APAs)
Application for
Associate, meaning
Commissioners, meaning
Determination of questions
Double taxation arrangements, modification of agreement for
Effect of agreement
Breach of conditions
Non-parties
Party to it
Revocation of agreement
Information to be provided
Meaning
Misrepresentations
Annulment of agreement
Penalty for
Modification
Officer, meaning
Period before agreement made
Reaching agreement
Revising and renewing
Revocation of
Term of and roll-back
Unilateral, bilateral or multilateral agreement