The Resource Advance Pricing Agreements
Advance Pricing Agreements
Resource Information
The item Advance Pricing Agreements represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Advance Pricing Agreements represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- QUESTIONS: 1. Are APAs available in your jurisdiction? Both unilateral and bilateral/multilateral? 2. Is there a special kind of APA for thin capitalization? 3. Is there a complexity/size threshold? 4. What is the legal basis for APAs? 5. Which part of the administration has authority to negotiate APAs? 6. What is the process for obtaining an APA? How long does this take? Is there a pre-filing phase? 7. What information must be provided? 8. What format and contents are specified for the APA itself? 9. For how long can APAs apply? 10. Will other affected tax authorities be informed? 11. What APA statistics are published?
- Language
- eng
- Label
- Advance Pricing Agreements
- Title
- Advance Pricing Agreements
- Language
- eng
- Summary
- QUESTIONS: 1. Are APAs available in your jurisdiction? Both unilateral and bilateral/multilateral? 2. Is there a special kind of APA for thin capitalization? 3. Is there a complexity/size threshold? 4. What is the legal basis for APAs? 5. Which part of the administration has authority to negotiate APAs? 6. What is the process for obtaining an APA? How long does this take? Is there a pre-filing phase? 7. What information must be provided? 8. What format and contents are specified for the APA itself? 9. For how long can APAs apply? 10. Will other affected tax authorities be informed? 11. What APA statistics are published?
- Citation source
- In: Transfer pricing forum. - Arlington. - Vol. 5 (2014), no. 2 (September) ; 86 p
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- APA
- thin capitalization
- Label
- Advance Pricing Agreements
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Advance-Pricing-Agreements/rz9E7VV0jcA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Advance-Pricing-Agreements/rz9E7VV0jcA/">Advance Pricing Agreements</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Advance-Pricing-Agreements/rz9E7VV0jcA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Advance-Pricing-Agreements/rz9E7VV0jcA/">Advance Pricing Agreements</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
