APA & MAP Country Guide 2017

Managing uncertainty in the new tax environment

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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 [email protected]

Authors