Valente, Piergiorgio
Advance pricing arrangements optimal tool optimal framework? / Piergiorgio Valente .-- , 2020
Resumen.
Advance Pricing Agreements (APAs) are a diffused tool for taxpayers to obtain certainty in relation to the tax impact of their cross-border activities through an agreement with a tax administration in advance of such activities. APAs can be unilateral, bilateral, or multilateral depending on the number of national tax administrations involved, the latter two promising that the agreement made shall not be questioned in the other affected tax jurisdiction. Departing from the enhanced mutual agreement procedure (MAP) framework recently established among Member States through the Tax Dispute Resolution Directive, a future EU legislative initiative could outline a robust framework for MAP APAs in the Single Market.
PRECIOS DE TRANSFERENCIA
OPERACIONES VINCULADAS
CONVENIOS
UNION EUROPEA
Intertax 0165-2826 v. 48, Issue 1, January 2020, p. 67-73
Advance pricing arrangements optimal tool optimal framework? / Piergiorgio Valente .-- , 2020
Resumen.
Advance Pricing Agreements (APAs) are a diffused tool for taxpayers to obtain certainty in relation to the tax impact of their cross-border activities through an agreement with a tax administration in advance of such activities. APAs can be unilateral, bilateral, or multilateral depending on the number of national tax administrations involved, the latter two promising that the agreement made shall not be questioned in the other affected tax jurisdiction. Departing from the enhanced mutual agreement procedure (MAP) framework recently established among Member States through the Tax Dispute Resolution Directive, a future EU legislative initiative could outline a robust framework for MAP APAs in the Single Market.
PRECIOS DE TRANSFERENCIA
OPERACIONES VINCULADAS
CONVENIOS
UNION EUROPEA
Intertax 0165-2826 v. 48, Issue 1, January 2020, p. 67-73