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This is the first book to offer expert insights on APAs from a practical perspective. By focusing on the United States and Australia, the two countries that were at the forefront of adopting APAs and whose wealth of experience over two decades confirms their APA programs as the global paradigms, the author is able to highlight the advantages and disadvantages of pursuing an APA and to shed light on the powerful efficacy of this strategy for avoiding transfer pricing disputes. In addition, the author enlists the views of revenue authorities, transfer pricing practitioners, and corporate counsel who deal with the realities of transfer pricing assessment and compliance on an ongoing basis, offering acute insight into how APAs really work in a practical way. This book contributes to the body of knowledge on APAs in the context of transfer pricing by providing in-depth scrutiny of the most important issues surrounding this critical area, and by examining innovations in APAs in the United States and in Australia. Its unmatched coverage will be welcomed by tax experts at law firms and multinational companies as well as by revenue officials, policymakers, and scholars and researchers in international taxation.
|Place of Publication||Alphen aan den Rijn|
|Publisher||Wolters Kluwer Law & Business|
|Number of pages||388|
|ISBN (Print)||9041140425, 9789041140425|
|Publication status||Published - 2012|
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Michelle Markham (Speaker)6 Sept 2019
Activity: Talk or presentation › Oral presentation
Citations for 'Advance Pricing Agreements: Past Present and Future," Kluwer Law International, The Netherlands 2012, ISBN 978 -90-411-4042-5 (388 pages)
Michelle Markham (Other)2012 → 2019
Activity: Professional Development, Mentorship, Supervision and Other Activities › Citation