Pan-European APAs - a regional approach to transfer pricing risk management
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The work Pan-European APAs - a regional approach to transfer pricing risk management represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Pan-European APAs - a regional approach to transfer pricing risk management
Resource Information
The work Pan-European APAs - a regional approach to transfer pricing risk management represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Pan-European APAs - a regional approach to transfer pricing risk management
- 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),
- Geographic coverage
-
- International
- European Union
- Language note
- English
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Context of Pan-European APAs - a regional approach to transfer pricing risk managementWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/8VERcU0a9qE/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/8VERcU0a9qE/">Pan-European APAs - a regional approach to transfer pricing risk management</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
