The Resource Advance pricing agreements : are they the soluton to transfer pricing disputes?

Advance pricing agreements : are they the soluton to transfer pricing disputes?

Label
Advance pricing agreements : are they the soluton to transfer pricing disputes?
Title
Advance pricing agreements : are they the soluton to transfer pricing disputes?
Creator
Subject
Summary
This article discusses the new US transfer pricing regulations and the proposed transfer pricing penalty regulations, as well as the Clinton Administration's penalty provisions. The article also discusses how foreign-controlled US subsidiaries may avoid the hazards and uncertainties of these new rules and proposed penalties by entering into an advance pricing agreement (APA) with the US Internal Revenue Service. The authors give a description of APAs, the procedure through which they are obtained and the pros and cons of requesting an APA
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 1 (1993) ;
http://library.link/vocab/creatorName
  • Granwell, A.W
  • Desirgh, J.S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • APA
  • CFC
Label
Advance pricing agreements : are they the soluton to transfer pricing disputes?
Instantiates
Publication
Label
Advance pricing agreements : are they the soluton to transfer pricing disputes?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...