The document is an application for a pre-filing meeting to request an Advance Pricing Agreement (APA). The applicant provides details such as their name, permanent account number or Aadhaar number, location of business enterprises in India, and representative authorized to communicate. Additionally, the applicant provides information on the global structure of their group, associated enterprises involved in international transactions, functional and risk profile, proposed transfer pricing methodology, identification of third-party comparables, arm's length price or profit level indicator, critical assumptions, history of Competent Authority issues, requests and settlements. The applicant also provides information on the number of years for which the APA is proposed to be applied and names of representatives who would appear before the authorities for pre-filing discussions.
Obrazac 3CEC je jedan od Poreznih obrazaca koji su dokumenti koji se koriste za prijavu informacija povezanih s porezima relevantnom poreznom tijelu. Postoje različite vrste poreznih obrazaca, uključujući savezne, državne i lokalne porezne obrasce, koji se mogu razlikovati ovisno o okolnostima i lokaciji poreznog obveznika.
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