APA
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The concept APA represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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APA
Resource Information
The concept APA represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- APA
100+ Items that share the Concept APA
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Context of APASubject of
- 2003 IRS report on APAs : a case for increased arbitration procedures
- 2009 Global transfer pricing survey : tax authority insights : perspectives, interpretations and regulatory changes
- 2014 advance pricing agreement program : dawn of a new era in Indian dispute resolution
- 2018 APMA report shows applications increase, but processing times stagnate
- A Dutch transfer pricing perspective on U.S. tax reform
- A comparative guide to the new U.K. APA rules and procedures
- A fresh look at the Japan-US bilateral APA relationship
- A global review of advance pricing agreements
- A guide to APA program procedures
- A guide to Canadian transfer pricing
- A new approach to the Venezuelan APA program
- A new dawn for the international tax system : evolution from past to future and what role will China play?
- A new framework for state aid review of tax rulings
- A new transfer pricing regime
- A practical analysis of transfer pricing methods for bilateral APAs
- A second bite at the APA : Altera's rehearing and the potential invalidity of cost-sharing - part one
- A second bite at the APA : Altera's rehearing and the potential invalidity of cost-sharing - part three
- A second bite at the APA : Altera's rehearing and the potential invalidity of cost-sharing - part two
- APA - Vorabverständigungsverfahren und Vorabzusagen über Verrechnungspreise
- APA : advanced pricing arrangement or a pricey aberration?
- APA developments
- APA disclosure : a critical analysis
- APA guidance released by tax authorities
- APA in China : the end of cheap, the growth of affluence
- APA procedures in the U.S. and Japan : a side-by-side comparison
- APA procedures in the United States and Canada : a side-by-side comparison
- APA programme accelerates
- APA programme introduced in Ireland
- APA-Verfahren in Österreich : rechtlicher Rahmen und erster Erfahrungsbericht = APA procedure in Austria : legal basis and first experiences
- APAs : France
- APAs : United States
- APAs : the teenage years
- APAs and ATRs : the new Dutch regime in a European perspective
- APAs and ATRs : where to submit requests
- APAs and ATRs in the Netherlands: where to submit your request?
- APAs are set to take off in Europe
- APAs in Australia - is there a future?
- APAs in Australia, Canada and the United States : current developments and future directions
- APAs in Germany and Japan : comparison and discussion
- APAs in Hong Kong : a fast track check-up or protracted examination?
- APAs in Hungary, Poland and Russia
- APAs in the U.S. and Canada : guidance and practice since 1990
- APAs make their way to Romania
- APAs may effectively address income and expense allocation problems faced by global trading business
- APAs now available in Hungary
- APAs to be introduced in Poland
- APAs, transfer pricing studies may be insufficient for U.S. customs
- APAs: a chance for taxpayers
- APAs: the Portuguese perspective
- ATI The American Tax Institute in Europe, 16th annual congress
- Accords préalables sur les prix de transfert
- Adjusting pricing methods for APAs in an economic downturn
- Adoption of substantial amendments to transfer pricing legislation
- Advance Pricing Agreements
- Advance Pricing Agreements bzw. Verbindliche Auskünfte : Die künftigen deutschen Verwaltungsgrundsätze und die Studie der Europäischen Kommission
- Advance pricing (dis)agreements : differences in tax authority and transnational corporation opinions
- Advance pricing agreement : domestic aspects and treaty law
- Advance pricing agreement law and practice in Colombia, Mexico, Peru and Venezuela
- Advance pricing agreement procedures : US vs. UK
- Advance pricing agreement programme
- Advance pricing agreement programme introduced
- Advance pricing agreement under Revenue procedure 91-22
- Advance pricing agreements
- Advance pricing agreements
- Advance pricing agreements
- Advance pricing agreements - Verfahren zur Vermeidung von Verrechnungspreiskonflikten : Plädoyer für die Schaffung spezieller Verfahrensvorschriften
- Advance pricing agreements - looking for transfer pricing certainty in uncertain times
- Advance pricing agreements : a big step towards certainty in the uncertain world of transfer pricing
- Advance pricing agreements : a global analysis
- Advance pricing agreements : a primer and summary of developments in Australia and New Zealand
- Advance pricing agreements : are they the soluton to transfer pricing disputes?
- Advance pricing agreements : past, present and future
- Advance pricing agreements : stability for transfer pricing
- Advance pricing agreements : the German perspective
- Advance pricing agreements : the UK perspective
- Advance pricing agreements : the experience so far
- Advance pricing agreements : the journey thus far
- Advance pricing agreements : the role of the economic study
- Advance pricing agreements : the way forward for India
- Advance pricing agreements : the way forward?
- Advance pricing agreements : what will they offer?
- Advance pricing agreements and other alternatives for multinational corporations
- Advance pricing agreements and the principles of legality and equality : the problems surrounding contracts in tax law
- Advance pricing agreements and thin capitalization
- Advance pricing agreements in Canada
- Advance pricing agreements in China
- Advance pricing agreements in Germany
- Advance pricing agreements in Peru : are the new regulations effective?
- Advance pricing agreements in Turkey
- Advance pricing agreements in Turkey
- Advance pricing agreements in the United States : in a state of flux?
- Advance pricing agreements introduced
- Advance pricing agreements provide a safe harbor
- Advance pricing agreements to be implemented : commentary and comparative survey
- Advance pricing agreements under Rev. Proc. 91-22: some practical considerations
- Advance pricing agreements under pressure
- Advance pricing agreements: a UK perspective
- Advance pricing agreements: the IRS rediscovers alternative dispute resolution
- Advance pricing approvals
- Advance pricing arrangement reform in Australia : was it worth the wait?
- Advance pricing arrangement series : Americas
- Advance pricing arrangements
- Advance pricing arrangements : are Australia's recent reforms relevant to Canada?
- Advance pricing arrangements : program report
- Advance tax rulings
- After 20 years the APA program finds a new home : is the APA program entering a brave new world or will there be more of the same old same old?
- Aggressive tax planning and tax risk management
- Albania introduces new transfer pricing legislation
- Algemene aspecten van verrekenprijzen
- Altera v. Commissioner - Administrative Procedure Act under siege?
- Amendments to TP legislation and new informative return
- An assessment of APA fee increases
- An introduction to Dutch tax law 2010
- An overview of transfer pricing in Kenya
- An update on advance pricing agreements in Canada
- Analysis of transfer pricing amendments in Spain's corporate income tax law
- Announcement and report concerning advance pricing agreements : a comment
- Announcement of new tax ruling practice
- Annual report provides transparency into U.S. APA process
- Annual review : Belgium
- Annual review : Canada
- Annual review : China
- Annual review : China and Hong Kong
- Annual review : China and Hong Kong
- Annual review : India
- Annual review : India
- Annual review : Latin America
- Annual review : Russia
- Annual review : The Netherlands
- Annual review : The Netherlands
- Annual review : The Netherlands
- Annual review : United Kingdom
- Annual review : United Kingdom
- Annual review : United States
- Annual review : United States
- Anti-avoidance measures have warnings for taxpayers
- Antragsdokumentation und Abschluss von US-Verrechnungspreiszusagen im Vorhinein : Teil I
- Antragsdokumentation und Abschluss von US-Verrechnungspreiszusagen im Vorhinein : Teil II
- Appendix 1 : Procedure for dealing with requests for advance certainty in respect of transfer prices in cross-border transactions (advance pricing agreements)
- Apple Computer completes bilateral US-Japanese APA
- Apple and GM Tax Chiefs discuss their experiences in obtaining advance pricing agreements
- Apple computer readies for APA (advance pricing agreement) replay
- Apple's tax planning scheme and CJEU jurisprudence
- Are advance pricing agreements binding commitments?
- Are advance pricing agreements the transfer pricing controversy management tool of the future?
- Are the final BEPS reports on Actions 8-10 effective now?
- Areas of TP scrutiny in a pre- and post-BEPS world
- Argentina updates its transfer pricing rules
- Article 185, paragraph 2b : creating opportunities in Belgium
- Asia Pacific transfer pricing guide
- Asia-Pacific 2012 developments
- Asia-Pacific transfer pricing law and developments
- Asian update
- Assesment of first year of transfer pricing programme
- Assessing the implementation of Nigeria's transfer pricing regulations
- Australia enters multilateral advance pricing agreement
- Australian Taxation Office : 2004/05 compliance program
- Australian Taxation Office taxation ruling 95/23
- Australian and U.S. transfer pricing rules try to track each other
- Ausweitung des automatischen Informationsaustausches innerhalb der EU : dichtes Netz von Steuertransparenzabkommen und Richtlinien gegen Steuerhinterziehung
- Automatic exchange of tax rulings in the EU
- Automatischer Austausch von Tax Rulings - EU-Kommission veröffentlicht Entwurf zur Ergänzung der Amtshilferichtlinie = Automatic exchange of tax rulings - European Commission publishes proposal amending the Directive on Administrative Cooperation
- Avoiding double taxation by way of advance pricing agreements and competent authority assistance
- BEAT's impact on transfer pricing alternative dispute resolution
- BEPS : a transfer pricing documentation survival kit for small and medium businesses
- BEPS effects in Indonesia
- BEPS implementation in China : review and outlook
- Back to grass roots : the arm's length standard, comparability and transparency : some perspectives from the emerging world
- Base erosion and profit shifting
- Belgium issues circular on APA procedures for service centers
- Belgium: taxpayers must be pro-active
- Beslechting van transfer pricing geschillen
- Best practice is the key to effective transfer pricing management
- Beyond bilateral : avoiding and resolving disputes arising from 'sandwich' transactions
- Bi- und multilaterale Vorabverständigungsverfahren in Russland : erstmaliger Zugang zu internationalen Verhandlungen
- Bilateral APAs with India : an argument for engagement
- Binding arbitration under the Canada-U.S. income tax treaty : new rules and guidelines
- Binding rulings introduced in Lithuania
- Blueprint for UK APAs
- Building a better resolution : adapting IRS procedures to fit the dispute
- Bulletin 6 : China completes the revamping of its transfer pricing regime
- Business restructuring amendments to transfer pricing assessment rules and new APA procedure
- Busy times ahead for Indian tax system
- Can international tax dispute resolution be resuscitated? An analysis of comments to the OECD on BEPS Action 14
- Can procedural rules create obstacles to fundamental freedoms in European law?
- Canada Revenue Agency reports on its APA programme for 2007-2008
- Canada [Recent developments in transfer pricing regime]
- Canada agrees bilateral APAs and finalizes new procedures
- Canada raises transfer pricing stakes
- Canada releases APA and MAP programme reports
- Canada's APA programme falls short of promises
- Canadian use of APAs as a planning tool in the current economic climate
- Caught between globalization, the OECD and the European Union : APA provisions in Italy and Germany
- Caution advised to avoid disaster
- Certainty on transfer prices in Hong Kong
- Chances and risks of the APA process in France
- Changes brought about by transfer pricing decree 20/2013 of 18 june 2013
- Changes in advance pricing agreements
- Changes to APA programme will help taxpayers
- Changes to transfer pricing rules in Spain
- Changes to transfer pricing rules under Decree 3030 of 2013
- Chile : new transfer pricing rules
- China : new advance pricing agreement procedure
- China and Hong Kong [Recent developments in transfer pricing regime]
- China and Japan's breakthrough bilateral APA : a closer look
- China considering annual APA reports, SAT official says
- China finalizes special tax adjustment rules, relaxes APA entry threshold proposed in March
- China issues draft transfer pricing rules, includes detailed documentation provisions
- China issues first APA annual report
- China's APA framework: lessons from the November 2007 China-Korea accord
- China-Taiwan : transfer pricing techniques to resolve government conflicts
- China: using APAs to manage risk
- Choosing a dispute resolution method : is an APA always the best alternative?
- Clinging to the changing face of APAs
- Colombian tax reform on transfer pricing
- Comment on PATA Guidance for bilateral APAs
- Comments on 2006 Annual Report on Advance Pricing Agreement Programme
- Commission proposes guidelines for advance pricing agreements in the European Union
- Compendium of transfer pricing and international tax rulings : [covering over 400 rulings pronounced in India from January to October 2016)]
- Competent authority benefits from advanced pricing agreements
- Compliance agreements
- Comprehensive decree on transfer pricing signed
- Comprehensive directive on transfer pricing adopted
- Concerns voiced about Canada's proposed US style APA system
- Congruence and divergence in transfer pricing in Australia and Japan : intangibles and advance pricing agreements
- Consistency, sunshine, privacy, secret law, and the APA program
- Consolidating and developing the French advance pricing agreement procedure
- Could an Australian APA be enforced in a court?
- Countering harmful tax practices more effectively, taking into account transparency and substance, Action 5 - 2015 final report
- Country survey : Indonesia
- Critical APA issues explained and updated in Rev.Proc. 96-53
- Critical assumptions in advance pricing agreements : a comparison between the OECD guidelines and the American tax system
- Cross-border rulings : direct and indirect taxation
- Customs APA : introduction of advance customs valuation arrangements
- Czech income taxation in 2013 : Income Taxes Act (including instructions and notices of the Finance Ministry), Act on Reserves and Provisions, Property Valuation Act, Investment Incentives Act, double taxation treaties
- Dancing to the right tune: a comparative discussion of negotiations with revenue authorities
- Das International Compliance Assurance Programme der OECD : ein Weg zu mehr Rechtssicherheit?
- Das Verfahren nach Art. 6 EU-Schiedskonvention
- De "APA-/ATR"-praktijk in Nederland
- Der Informationsaustausch zu Tax Rulings
- Der automatische Informationsaustausch über grenzüberschreitende Vorbescheide und Vorabverständigungen über die Verrechnungspreisgestaltung
- Determining arm's length remuneration for Dutch royalty licensing companies
- Determining arm's length renumeration for Dutch royalty licensing companies
- Developing an international (world) tax organisation for administering binding rulings and APAs - the way forward
- Developing country taxation, part IV: BEPS, formulary apportionment and practical steps
- Developments in simultaneous examination programs, advance transfer pricing agreements, and arbitration procedures. ISsue Paper No. 7. US discussion paper
- Developments in the transfer pricing landscape
- Developments regarding the APA and MAP processes
- Developments regarding the French ruling procedures
- Developments within the OECD and the EC
- Die deutsch-niederländische Absprache zur Intensivierung des spontanen Informationsaustausches : ein Vorgriff auf die zukünftige EU-Amtshilferichtlinie?
- Die neuen Advanced Pricing Agreements im polnischen Steuerrecht
- Die neuen Regelungen zu Advance Pricing Agreements im deutschen Steuerrecht
- Dispute avoidance not dispute resolution? Towards a civilized way of doing business
- Dispute prevention avenues for permanent establishments
- Do APAs prevent disputes?
- Do APAs still provide certainty in the Netherlands?
- Do advance pricing agreements still make sense?
- Documentation - Netherlands
- Documentation : Denmark
- Documentation : Hungary
- Documentation: Argentina
- Documentation: Italy
- Documentation: Japan
- Documentation: Poland
- Documentation: Portugal
- Documentation: South Africa
- Documents filed in Eaton indicate IRS economists debated adequacy of taxpayer documentation, treatment of intangibles
- Draft APA guidelines
- Draft law to amend transfer pricing rules
- Drafting an APA : scope of key terms is the critical element
- Dutch introduce welcome changes to MAP
- Dutch tax court torpedoes Chinese central purchasing company
- ECJ judgment in Hamamatsu case : an abrupt end to interaction between transfer pricing and customs valuation?
- EMEA transfer pricing handbook : 2017
- EMEA transfer pricing handbook : 2018
- EU : cross-border exchange of rulings - what's proposed?
- EU Commission issues APA guidelines based on the work of the EU Joint Transfer Pricing Forum
- EU Directive on exchange of information about advance rulings implemented in legislation
- EU Joint Transfer Pricing Forum : Secretariat discussion paper on alternative dispute avoidance and resolution procedures
- EU Joint Transfer Pricing Forum : overview of pending mutual agreement procedures under EU Arbitration Convention and of advance pricing agreement possibilities
- EU and tax rulings : five shades of four state aid decisions
- EU cooperation brings out benefits of advance pricing agreements
- EU law and the building of global supranational tax law : EU BEPS and state aid
- EU state aid control : law and economics
- EU tax law : direct taxation [2017]
- EU tax law : direct taxation [2018]
- EU tax law : direct taxation [2019]
- EUJTPF : statistics for 2012
- Eaton Corp. case raises new questions about reliability of APAs in light of IRS's position that Tax Court has limited jurisdiction
- Einführung von "advance pricing agreements" (APA) in Italien
- Emerging APA legislation and practice in China
- Entering into the advance pricing agreement circle
- Entwicklungen im internationalen Steuerrecht
- Entwicklungen im internationalen Steuerrecht
- Erste Erfahrungen mit bilateralen advance pricing agreements in China
- Erster APA-Bericht in China veröffentlicht : Verrechnungspreise in China
- European Commission Directive on exchange of tax rulings : a 'revolutionary' move to be embraced or feared by taxpayers?
- European Commission decision on Fiat : state aid case explained
- European Commission details charges against Apple Inc.'s tax arrangements in Ireland, slams Luxembourg on Fiat deals
- European Commission targets Member States' tax rulings as prohibited State aid : where will it lead?
- European Union state aid and calls for transparency in a post-BEPS world : will rulings effectively be ruled out?
- European transfer pricing law and developments
- Evolution of advance pricing agreement processes : current and future experience in the United States
- Examining proposed changes to Spain's transfer pricing reporting requirements
- FIN 48 reporting reveals significant number of APAs
- Fees for binding rules and advance pricing agreements
- Financial services firm seeking five-nation APA to avoid services disputes
- First step to a better transfer pricing administration : Ukraine allows advance pricing arrangements with tax authorities
- Fiscalidad de los precios de transferencia (operaciones vinculadas)
- Flexing the arm's-length principle in Australia : the Chevron case
- Forward compliance initiatives in Australia - what about APAs?
- France and United Kingdom respond to transfer pricing challenge
- France formally enters the APA arena
- France's new transfer pricing environment : what you should know
- French APAs : the competitive edge
- Frequently asked questions on China's new transfer pricing documentation requirement
- From bureaucracy to cooperation? : on the evolution of hybrid governance in international taxation
- Functional cost diagnostic model applied to imported yoga pants, vodka, and rock salt
- Fundamentals of transfer pricing : a practical guide
- Further legislation on transfer pricing
- Gearing up for India-U.S. bilateral advance pricing agreements
- German advance pricing agreements
- Germany : planning certainty through advance pricing agreements
- Germany draft threatens heavy burden
- Germany's new APA Circular: practical guidance, clarification
- Getting a fair share of MNE tax pie
- Global profit split : an evolutionary approach to international income allocation
- Global tax audits and dispute resolution
- Global trading
- Global transfer pricing : principles and practice
- Global transfer pricing in 2010 - a view from the Americas
- Global transfer pricing review
- Greece : law amended and new APA programme introduced
- Greece : new tax rules affect companies
- Greece : new tax rules affect companies
- Growing globalisation
- Guatemala's new rules
- Guide to tax rulings in Belgium
- HQ HO29658: bridging the gap between U.S. customs, tax
- Handbuch der internationalen Steuerplanung
- Harmful tax practices - 2017 peer review reports on the exchange of information on tax rulings : inclusive framework on BEPS: Action 5
- Honduras : International Taxation and Transfer Pricing Department
- Honeywell concludes bilateral APAs through year 2000 for three maquiladoras
- Hong Kong - Advance pricing arrangement programme introduced in 2012
- Hong Kong consultation on measures against BEPS : summary and recommendations
- Hong Kong launches APA programme
- Hong Kong's transfer pricing legislation requires substance
- How APAs fit into today's regulatory landscape
- How Dutch APAs work
- How does the United States negotiate APAs?
- How to manage TP differences
- Hungary : the way forward
- Hybrid method in Komatsu APA shows importance of using consolidated results in profitability-based methods
- IRS APA initiatives
- IRS Advance Pricing Agreements: are they a practical means to resolve potential international transfer pricing disputes?
- IRS first annual report on advance pricing agreements
- IRS guidelines for securing an advance pricing agreement : Rev. Proc. 91-22
- IRS inbound distribution campaign : practical lessons from experience
- IRS proposes revisions to advance pricing agreement procedures
- IRS revises APA procedure : something old, something new; something borrowed, something blue (?)
- IRS vs. OECD - how are tax authorities planning to conduct your next transfer pricing audit?
- Impact of Indian TPR developments on multinationals
- Impact of new transfer pricing requirements
- Implications of China's new special tax adjustment rules
- Improving the effectiveness of the international advance pricing agreement process
- Improving treaty dispute resolution : an Australian perspective
- In U.S., draft APA, MAP guidance, impact of BEPS top concerns; Canada reacts to McKesson ruling
- Increasing role of advance pricing agreements
- India [Recent developments in transfer pricing regime]
- India transfer pricing round-up for 2017
- India's TP regime takes steps towards global best practices
- India's final safe harbor provisions : a step in the right direction
- India: advance pricing agreement rules published
- India: budget amendments to TP regulations
- India: litigation and alternative despute resolution - MAP and APA
- India: pre-filing consultation the key to an effective APA
- India: proposed transfer pricing changes
- Indian budget's amendments to transfer pricing provisions - a further step towards a predictable tax environment
- Indian transfer pricing changes take time to benefit taxpayers
- Indian transfer pricing round-up for 2016
- Indonesia : APA guidelines issued
- Indonesian transfer pricing
- Initial experience with APA practice and update on recent changes to APA procedures
- Inside Washington
- Intangible property - part 2
- Intellectual property
- Inter-group services : Switzerland
- Intercompany pricing : 2001 update
- International Compliance Assurance Programme - oasis or mirage?
- International tax controversies : a practical guide
- International tax disputes : the New Zealand experience
- International transfer pricing 1994
- International transfer pricing : practical solutions for intercompany pricing
- International transfer pricing: Advance pricing arrangements (APAs)
- Internationaler Vergleich der Verfahren für Advance Pricing Agreements (Teil II)
- Internationaler Vergleich der Verfahren für advanced pricing agreements (Teil I)
- Internationales Steuerrecht
- Introducing transfer pricing documentation rules in Spain
- Introduction of APA guidance
- Introduction of advance pricing arrangement legislation
- Introduction of transfer pricing in 2004
- Investigations by European Commission into transfer pricing underlying certain tax rulings in the European Union
- Is Belgium and Forum 187 v. Commission a suitable legal source for an EU "at arm's length principle"?
- Is the country that developed the advance pricing agreement finally ready to take arbitration seriously?
- Is the new draft MAP procedure sound tax administration or a power play?
- Italian perspective on BEPS and focus on implementation of Action 13 of the BEPS Action Plan
- Italy : first APA bulletin published
- Italy : new rule on PE - opportunities and concerns
- Italy [tax round-up 2015]
- Italy introduces a "patent box" regime
- Italy issues updated APA bulletin
- Italy updates ITR procedure and bilateral APAs
- Japan : 2008 APA program report
- Japan's NTA announces more flexible implementation of transfer pricing ruling procedures
- Japan's NTA using "formulary" profit split in hybrid-method bilateral APAs, practitioners say
- Japan's userfriendly APA regime
- Japanese APAs hit their stride
- Japanese competent authority discusses U.S. APA procedure
- Joint meeting of the United States and German branches of the International Fiscal Association, October 9-10, 1992, Washington, D.C
- Klarstellungen in der niederländischen Rulingpraxis
- Koffie verkeerd (over Starbucks en staatsteun)
- Korea's third annual APA report shows interest in program growing, gives data on renewal cases
- Korean National Tax Service's first annual APA report
- La transparencia fiscal como mecanismo para combatir el uso abusivo de los acuerdos tributarios previos (tax rulings y APA) en el Plan BEPS y el Derecho de la UE
- Landmark MAP and APA case concluded by competent authorities in 2012
- Las operaciones vinculadas y la subcapitalización en el impuesto sobre sociedades
- Latest developments to the advance pricing agreement procedures in China
- Latvia: documentation and APAs
- Latvian developments
- Legal nature of advance pricing agreements under Turkish law: a comparative analysis
- Legislative proposals would streamline maquiladora tax regime in Mexico
- Les transferts indirects de bénéfices à l'étranger: l'article 57 du CGI
- Lessons from U.S. tax dispute resolution processes
- Liber Amicorum Maeckelbergh : fiscaliteit op de vooravond van de XXIste eeuw
- Licence activities structured via the Netherlands : guidance on how to meet the requirements
- Litigation strategies, options and solutions
- Los acuerdos previos sobre precios de transferencia y su regulación en la futura legislación española del impuesto sobre sociedades
- Luxembourg : update
- Luxembourg transfer pricing : a step forward
- Luxembourg's new rules for group financing companies
- Luxembourg's new transfer pricing circular on intra-group financing activities
- Luxembourg's new transfer pricing rules for finance companies
- Making better use of APA and MAP programs
- Malaysia's new MAP guidelines - potential impact on taxpayers
- Management services in transfer pricing: the battleground
- Managing China transfer pricing
- Managing tax disputes - some legal and practical strategies
- Managing transfer pricing risk in current global environment
- Managing transfer pricing risk in the current environment
- Meeting the requirements of Sarbanes-Oxley
- Mexico enacts major improvements to its Maquiladora tax regime
- Mexico's maquiladora regime after the 2013 tax reform
- Misrepresentation of transfer pricing in the mainstream media
- Moving forward along a different path
- Multilateral advance pricing agreements : a multifaceted approach to a global conundrum?
- Multilateral instrument opens window for alternate dispute resolution for Indian companies
- NFTC conference includes discussion on U.K. transfer pricing document and U.S. APA program
- Nationale und internationale Unternehmensbesteuerung in der Rechtsordnung : Festschrift für Dietmar Gosch zum Ausscheiden aus dem Richteramt
- Navigating cross-border dispute developments in non-EU jurisdictions
- Navigating the APA process in China
- Needed : effective oversight of U.S. APA program
- Negotiating advance pricing agreements for financial institutions
- Negotiating an advance pricing agreement with the IRS
- Netherlands APA programme in 2004
- Netherlands adopts stringent requirements for issuing tax rulings
- Neue Regeln zu Verrechnungspreisen in Hongkong : Hongkong setzt Vorschriften der OECD um
- Neueste APA-Entwicklungen in Europa und in den USA
- New Dutch decrees confirm procedures and requirements regarding financial service entities and APA/ATR requests
- New Dutch decrees confirm procedures, requirements regarding financial service entities, APA, ATR requests
- New Zealand's transfer pricing landscape
- New advance pricing agreement roll-back provisions in Turkey
- New and fairer tax rules to attract multinational investment in Italy
- New and improved : advance pricing agreements
- New and improved : advance pricing agreements
- New directions needed for solution of the transfer-pricing tax puzzle
- New formal APA programme
- New guidance on advance pricing agreements
- New international requirements on exchange of information on tax rulings
- New law amends transfer pricing documentation rules and APA procedure
- New life for Netherlands royalty conduit companies
- New regulations on APAs in Portugal
- New regulations on transfer pricing
- New rules boost importance of transfer pricing in Germany
- New tariffs affect transfer pricing results
- New tax rules for intra-group financing in Luxembourg
- New taxpayer obligations in Colombia's transfer pricing regime
- New transfer pricing circular regarding intra-group financing activities
- New transfer pricing environment
- New transfer pricing guidelines on intra-group financing activities
- New transfer pricing legislation
- New transfer pricing regulations
- New transfer pricing rules
- New transfer pricing rules
- New transfer pricing rules as from 1 January 2014
- New transfer pricing rules enacted in Hong Kong
- Newcomers to transfer pricing are still learning
- Nigeria's new transfer pricing regulations
- No more secret tax rulings in the EU?
- Notitie Nederlandse APA-/ATR-praktijk
- Nuevo régimen fiscal de las operaciones vinculadas : valoración, documentación y supuestos prácticos
- OECD APA guidelines - seal of approval for alternative dispute mechanisms
- OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations : 2017 edition : and transfer pricing features of selected countries 2018
- OECD transfer pricing rules stress dispute resolution methods
- Ontwerpbesluit nieuwe rulingpraktijk naar Tweede Kamer
- Outlook for U.S. advance pricing agreements
- Overview of the APA process in the USA
- Overview of the Netherlands' APA regime
- Pan-European APAs - a regional approach to transfer pricing risk management
- Panel of North American competent authorities share views, foresee increase in APAs
- Perspectives on U.S. and Canadian transfer pricing analyses
- Polish APA programme makes strides
- Portugal isues APA guidelines
- Practical application of the profit split method
- Practical experience in Mexico
- Pragmatic transfer pricing for developing countries
- Pre-filing meetings critical to success of U.K. APAs, making a case for acceptance by HMRC, practitioners say
- Predictions for the coming Indonesian transfer pricing rules
- Pressing ahead with enforcement
- Preventing transfer pricing litigation : a comparison of Italian, U.S. APA regimes
- Prix de transfert - l'IRS américain rend public ses APA : quels enseignements à en retirer aux USA et en France?
- Prix de transfert : détermination des prix de transfert, prix de transfert et établissement stable, documentation et contrôle des prix de transfert, accords préalables sur les prix de transfert
- Prix de transfert au Canada : aspects juridiques du programme d'ententes anticipées
- Procedural instruments as a way to deal with valuation uncertainty in international tax law
- Procedures ter beslechting van interstatelijke verrekenprijsgeschillen
- Profit-split zur Abgrenzung der Einkünfte aus Global Trading
- Proper transfer pricing planning is key to avoiding risk
- Protecting the rights of the Polish taxpayer
- Publication of private tax rulings in France
- Qatar issues transfer pricing manual