Advance Pricing Agreements (APAs) are quickly becoming a strategy of choice for multinationals, amid increased scrutiny and growing complexity of transfer pricing issues globally. To this end, DLA Piper has prepared a guide that informs taxpayers about the APA application procedures as they currently exist across 39 countries. The guide contains information including:
- The acceptance criteria and collateral issues that may be taken into account when considering the appropriateness of an APA
- The application filing process
- Post-agreement compliance requirements
- Country statistics
- The double taxation treaty networks of each country
- Other relevant information relevant to filing an APA application
The guide is the first of its kind, and the first version. We trust you will find it to be a valuable resource.
For more information please contact the authors.
To request a hard copy of the guide please email firstname.lastname@example.org