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BAPA |
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When appropriate, the Canadian competent authority may enter into a BAPA or MAPA with its foreign counterparts under the mutual agreement procedure article of the relevant income tax treaty, as described below. The new Code Blue members include Alphonso Informex Pvt Ltd; BAPA, Inc. Response: Enthusiasm for BAPAs is growing among tax administrations and taxpayers operating in the international arena although certain countries have indicated a reluctance to become committed to formal BAPA programs. |
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