Markham, Michelle
Are advance pricing agreements experiencing a renaissance as a dispute resolution mechanism in a the era following the OECD/G20's base erosion and profit shifting initiative? / M. Markham .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
This article examines (i) whether there is more interest in advance pricing agreements (APAs) following the OECD/G20 Base Erosion and Profit Shifting initiative, (ii) whether there is evidence of a greater openness regarding APAs, (iii) whether the use of APAs is increasing, (iv) whether multilateral APAs are viable, and (v) the reasons for a possible renaissance in APAs.
ACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
PROGRAMAS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxation 0007-4624 v. 74, n. 1, January 2020, p. 2-13
Are advance pricing agreements experiencing a renaissance as a dispute resolution mechanism in a the era following the OECD/G20's base erosion and profit shifting initiative? / M. Markham .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
This article examines (i) whether there is more interest in advance pricing agreements (APAs) following the OECD/G20 Base Erosion and Profit Shifting initiative, (ii) whether there is evidence of a greater openness regarding APAs, (iii) whether the use of APAs is increasing, (iv) whether multilateral APAs are viable, and (v) the reasons for a possible renaissance in APAs.
ACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
PROGRAMAS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxation 0007-4624 v. 74, n. 1, January 2020, p. 2-13