The Resource Advance pricing arrangements : optimal tool - optimal framework?

Advance pricing arrangements : optimal tool - optimal framework?

Label
Advance pricing arrangements : optimal tool - optimal framework?
Title
Advance pricing arrangements : optimal tool - optimal framework?
Creator
Subject
Language
eng
Summary
Advance pricing agreements (APAs) are a diffused tool for taxpayers to obtain certainty in relation to the tax impact of their cross-border activities through an agreement with a tax administration in advance of such activities. APAs can be unilateral, bilateral, or multilateral depending on the number of national tax administrations involved, the latter two promising that the agreement made shall not be questioned in the other affected tax jurisdiction. Departing from the enhanced mutual agreement procedure (MAP) framework recently established among Member States through the Tax Dispute Resolution Directive, a future EU legislative initiative could outline a robust framework for MAP APAs in the Single Market
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 1 ; p. 67-73
http://library.link/vocab/creatorName
Valente, P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • APA
  • MAP
  • Tax Dispute Resolution Directive
  • BEPS Project (OECD)
  • DAC 6
  • State aid
Label
Advance pricing arrangements : optimal tool - optimal framework?
Instantiates
Publication
Label
Advance pricing arrangements : optimal tool - optimal framework?
Publication

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