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What is 2 arm?

2 arm stands for Advanced Pricing Agreement (APA) Annual Report.

Who is required to file 2 arm?

Multinational companies or taxpayers involved in cross-border transactions and have entered into Advance Pricing Agreements (APAs) are required to file 2 arm.

How to fill out 2 arm?

The 2 arm form can be filled out electronically through the designated tax authority's online portal or manually by submitting a physical form with all the required information.

What is the purpose of 2 arm?

The purpose of 2 arm is to provide detailed information about the APA transactions undertaken by the taxpayer during the tax year.

What information must be reported on 2 arm?

The 2 arm report must include details of the APA agreement, related party transactions, pricing methodology, and any adjustments made during the tax year.

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