Economics · Economy
The term 'Advance Pricing Agreements (APAs)', often seen in the news, is primarily aimed at:
- 1Curbing misuse of treaty benefits through GAAR
- 2Providing tax certainty in cross-border transactions✓
- 3Reducing repatriation limits for investors
- 4Liberalizing foreign portfolio investment limits
Correct answer
Providing tax certainty in cross-border transactions
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