The Resource Pan-European APAs - a regional approach to transfer pricing risk management

Pan-European APAs - a regional approach to transfer pricing risk management

Label
Pan-European APAs - a regional approach to transfer pricing risk management
Title
Pan-European APAs - a regional approach to transfer pricing risk management
Creator
Subject
Language
eng
Summary
The authors introduce a model request process, which would allow multinationals to file their advance pricing agreement (APA) requests with all relevant Member States in the same format. The article copes with the characteristics of the different stages of APA case management. Section l gives some context on the usage of APAs as tool to mitigate transfer pricing risks. Section ll and lll provide the main features of the OECD Guidelines and the EU JTPF Reports dealing with APAs in general
Citation source
In: Transfer pricing international journal. - London. - Vol. 11 (2010),
http://library.link/vocab/creatorName
  • Verdoner, L.A
  • Huibregtse, S.B
Geographic coverage
  • International
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • APA
  • risk management
Label
Pan-European APAs - a regional approach to transfer pricing risk management
Instantiates
Publication
Label
Pan-European APAs - a regional approach to transfer pricing risk management
Publication

Library Locations

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