Advance Pricing Agreements: Past, Present and Future by Michelle Markham

By Michelle Markham

move pricing (the pricing of cross-border intra-firm transactions among similar events) is now the head overseas tax factor confronted by way of multinational businesses. In a world taxation atmosphere characterised via rigorous enforcement of move pricing documentation, disclosure, and audit procedures, a necessity has arisen for multinationals to be cognizant of the effect in their ‘tax chance urge for food’ on their dating with taxation specialists and to pay attention to how most sensible to control their move pricing preparations. the main promising improvement has been the turning out to be dedication to improve Pricing Agreements (APAs) – preparations made prospectively among a multinational taxpayer and a number of profit specialists, agreeing on a suitable set of standards for the decision of the move pricing of the lined transactions over a time period. this is often the 1st ebook to provide specialist insights on APAs from a pragmatic viewpoint. by means of concentrating on the U.S. and Australia, the 2 nations that have been on the leading edge of adopting APAs and whose wealth of expertise over 20 years confirms their APA courses because the international paradigms, the writer is ready to spotlight the benefits and drawbacks of pursuing an APA and to make clear the robust efficacy of this process for heading off move pricing disputes. moreover, the writer enlists the perspectives of profit gurus, move pricing practitioners, and company advice who take care of the realities of move pricing evaluation and compliance on an ongoing foundation, delivering acute perception into how APAs relatively paintings in a realistic method. This publication contributes to the physique of information on APAs within the context of move pricing by means of offering in-depth scrutiny of crucial matters surrounding this severe zone, and by way of analyzing thoughts in APAs within the usa and in Australia. Its unrivaled assurance could be welcomed by means of tax specialists at legislation agencies and multinational businesses in addition to by way of profit officers, policymakers, and students and researchers in overseas taxation.

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