The Resource EU Joint Transfer Pricing Forum : Secretariat discussion paper on alternative dispute avoidance and resolution procedures

EU Joint Transfer Pricing Forum : Secretariat discussion paper on alternative dispute avoidance and resolution procedures

Label
EU Joint Transfer Pricing Forum : Secretariat discussion paper on alternative dispute avoidance and resolution procedures
Title
EU Joint Transfer Pricing Forum : Secretariat discussion paper on alternative dispute avoidance and resolution procedures
Creator
Subject
Language
eng
Summary
This discussion paper suggests that EU members should consider a number of ways to settle cross-border transfer pricing disputes before they reach taxpayers, including consultations on audits and reassessments and establishing a model European advance pricing agreement to expedite bilateral APAs. It also suggests that member state tax authorities establish a model APA, thereby creating uniform EU APA requirements, consult one another before launching a transfer pricing audit, consider mutually agreed transfer pricing reassessments, and use mediation to hasten and streamline dispute resolution
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
Joint Transfer Pricing Forum
http://library.link/vocab/subjectName
  • transfer pricing
  • APA
  • dispute resolution
  • alternative dispute resolution
  • MAP
Label
EU Joint Transfer Pricing Forum : Secretariat discussion paper on alternative dispute avoidance and resolution procedures
Publication
Extent
32 p.

Library Locations

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