Advancing Tax Certainty: The New OECD Bilateral APA Manual

Research output: Contribution to journalArticleResearch


Tax certainty is crucial to stimulate economic growth and job opportunities. . . .
Tax certainty stands for the predictability of tax regimes, but also for the certainty that taxpayers will be appropriately taxed.
[Advance pricing arrangements] concluded bilaterally between treaty partner competent authorities provide an increased level of certainty in both jurisdictions, lessen the likelihood of double taxation and may proactively prevent transfer pricing disputes.
Original languageEnglish
Pages (from-to)1101-1112
JournalTax Notes International
Publication statusPublished - 28 Nov 2022


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