The Resource Advance pricing agreements and the principles of legality and equality : the problems surrounding contracts in tax law

Advance pricing agreements and the principles of legality and equality : the problems surrounding contracts in tax law

Label
Advance pricing agreements and the principles of legality and equality : the problems surrounding contracts in tax law
Title
Advance pricing agreements and the principles of legality and equality : the problems surrounding contracts in tax law
Creator
Subject
Language
eng
Summary
This article approaches the issue of advance pricing agreements (APAs) created to serve as an alternative mechanism for resolving problems arising under the applicable transfer pricing regime. While APAs can be a very advantageous alternative, they are limited by the principles of legality and equality - limits which are addressed here in order to ascertain the acceptable scope of the functioning of an APA in a system that respects the safeguards of taxpayers as a whole
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 21 (2014),
http://library.link/vocab/creatorName
Leão, M. Toribio
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • APA
  • legality principle
  • equal treatment
Label
Advance pricing agreements and the principles of legality and equality : the problems surrounding contracts in tax law
Instantiates
Publication
Label
Advance pricing agreements and the principles of legality and equality : the problems surrounding contracts in tax law
Publication

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