The Resource Using bilateral advance pricing agreements to resolve tax transfer pricing disputes

Using bilateral advance pricing agreements to resolve tax transfer pricing disputes

Label
Using bilateral advance pricing agreements to resolve tax transfer pricing disputes
Title
Using bilateral advance pricing agreements to resolve tax transfer pricing disputes
Creator
Subject
Language
  • eng
  • eng
Summary
This article investigates the use of bilateral advance pricing agreements (BAPAs) to resolve transfer pricing disputes between a taxpayer and two tax authorities. BAPAs are designed to protect firms from double taxation while reducing expected compliance costs. The authors identify settings in which they expect BAPAs to arise and investigate the effect of the program on compliance costs. It is shown that agreements are more likely to arise when the amount of income potentially subject to double taxation is low and the difference in tax rates between the two countries is high. It is also shown that the BAPA program can increase compliance costs
Citation source
In: National tax journal. - Washington. - Vol. 60 (2007),
http://library.link/vocab/creatorName
  • De Waegenaere, A
  • Sansing, R
  • Wielhouwer, J.L
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • APA
  • transfer pricing
  • double taxation
Label
Using bilateral advance pricing agreements to resolve tax transfer pricing disputes
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2007/K-N/NTJ/2_173-191.zip
Publication
Note
20070910

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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