APA
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The concept APA represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
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 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
- 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
- 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
- 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]
- 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
- 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 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 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
- 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
- RMMB - Transfer pricing. New rules for tangible and intangible cross border transactions
- Recent BEPS-related transfer pricing developments in France
- Recent amendments to the transfer pricing guidelines in Taiwan
- Recent amendments to transfer pricing regulations
- Recent developments in transfer pricing and international taxation in Uruguay
- Recent transfer pricing developments
- Recent transfer pricing developments in China
- Recent transfer pricing rulings in Colombia : Regulatory Decree 4349
- Recently published rulings and future development of ruling practice
- Rechtssicherheit von Verrechnungspreisen in Indien : zwischen Wunsch und Wirklichkeit
- Rechtswirkungen eines "Advanced Pricing Agreement"
- Resolving international tax disputes : APAs, mutual agreement procedures, and arbitration
- Resolving transfer pricing disputes : a global analysis
- Rev. Proc. 2015-41 : a needed reboot of the IRS advance pricing agreement process
- Rev. Proc. 91-22, Section 482 - allocations between related parties
- Rev. Proc. 96-53: continuous quality improvement of the APA process
- Revised guidance on intercompany financing