Let's make a deal are APAs permanent agreements? by J. Harold McClure
By: MacClure, J. Harold
.
Material type: 
ArticleSubject(s): PRECIOS DE TRANSFERENCIA | ACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA
In:
Tax Notes International v. 112, n. 7, November 13, 2023, p. 915-924Summary: This article assesses four significant transfer pricing cases and elucidates their connection to advance pricing agreements or other mutual agreement procedures, as well as the choice of transfer pricing methods.
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| OP 138-B/2023/112/6-3 Eaton's distribution margin, the Berry ratio, and Pillar 1 Amount B | OP 138-B/2023/112/7-1 Transfer pricing of financial transactions | OP 138-B/2023/112/7-2 Much ado | OP 138-B/2023/112/7-3 Let's make a deal | OP 138-B/2023/112/7-4 Finnish implementation of the OECD's Treaty Relief and Compliance Enhancement Package | OP 138-B/2023/112/7-5 Rethinking taxation for digital business models | OP 138-B/2023/112/7-6 Spain's Constitutional Court upholds wealth tax |
This article assesses four significant transfer pricing cases and elucidates their connection to advance pricing agreements or other mutual agreement procedures, as well as the choice of transfer pricing methods.
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