000			01461nab a2200241 c 4500
999			_c141950 _d141950
003			ES-MaIEF
005			20200228123744.0
007			ta
008			200227t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_944592 _aValente, Piergiorgio
245		0	_aAdvance pricing arrangements _boptimal tool optimal framework? _c Piergiorgio Valente
260			_c2020
500			_aResumen.
520			_aAdvance 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.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_953497 _aOPERACIONES VINCULADAS
650		4	_941141 _aCONVENIOS
650		4	_aUNION EUROPEA _948644
773	0		_9162026 _oOP 2141/2020/1 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 48, Issue 1, January 2020, p. 67-73
942			_cART