The Resource Advance Pricing Agreements

Advance Pricing Agreements

Label
Advance Pricing Agreements
Title
Advance Pricing Agreements
Subject
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
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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