000			02115nab a2200277 c 4500
999			_c142466 _d142466
003			ES-MaIEF
005			20200923193235.0
007			ta
008			200828t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967382 _aTambunan, Maria R.U.D.
245		0	_aAdvance pricing agreements: _ba step forward in transfer pricing dispute resolution? : a story from developing countries _c Maria R.U.D. Tambunan, Haula Rosdiana and Edi Slament Irianto
260			_c2020
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aThe study discusses advance pricing agreement (APA) implementation in several developing countries as a measure to reduce transfer pricing disputes. For developing countries, the issue of transfer pricing is critical and has not concerned merely an administrative obligation to document the price determination. The cost of transfer pricing audits through the settlement stage is quite high due to specifi c challenges such as lack of proper comparable data and lack of expertise on transfer pricing. Based on the review of APA implementation in several developing countries, the implementation has been relatively successful in reducing transfer pricing litigation. The number of APA applications has increased, specifi cally when each country has committed to adopt BEPS Action 14 into its domestic law. Furthermore, each tax administration has taken steps to promote APAs, considering that this way to comply with tax obligations is more effi cient than engaging in drawn-out disputes with taxpayers.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_aACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA _967933
650		4	_aPAISES EN DESARROLLO _947936
700	1		_968208 _aRosdiana, Haula
700	1		_968209 _aIrianto, Edi Slamet‏
773	0		_9162792 _oOP 235/2020/4 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 37, n. 4, Summer 2020, p. 35-59
856			_uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3704-01-Advance-Pricing.pdf
942			_cART