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
By: Markham, Michelle
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Material type: 
ArticlePublisher: 2020Subject(s): 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
In:
Bulletin for International Taxation v. 74, n. 1, January 2020, p. 2-13Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2020/1-3 (Browse shelf) | Available | BIT/2020/1-3 |
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.
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