Are Advance Pricing Agreements Experiencing a Renaissance as a Dispute Resolution Mechanism in the Era Following the OECD/G20’s Base Erosion and Profit Shifting Initiative?

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Abstract

This article examines (i) whether there is more interest in advance pricing agreements (APAs) following the OECD/G20 Base Erosion and Profit Shifting initiative, (ii) whether there is evidence of a greater openness regarding APAs, (iii) whether APAs are increasing, (iv) whether multilateral APAs are viable, and (v) the reasons for a possible renaissance in APAs.
Original languageEnglish
Number of pages12
JournalBulletin for International Taxation
Volume74
Issue number1
Publication statusPublished - 2 Jan 2020

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title = "Are Advance Pricing Agreements Experiencing a Renaissance as a Dispute Resolution Mechanism in the Era Following the OECD/G20’s Base Erosion and Profit Shifting Initiative?",
abstract = "This article examines (i) whether there is more interest in advance pricing agreements (APAs) following the OECD/G20 Base Erosion and Profit Shifting initiative, (ii) whether there is evidence of a greater openness regarding APAs, (iii) whether APAs are increasing, (iv) whether multilateral APAs are viable, and (v) the reasons for a possible renaissance in APAs.",
author = "Michelle Markham",
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AB - This article examines (i) whether there is more interest in advance pricing agreements (APAs) following the OECD/G20 Base Erosion and Profit Shifting initiative, (ii) whether there is evidence of a greater openness regarding APAs, (iii) whether APAs are increasing, (iv) whether multilateral APAs are viable, and (v) the reasons for a possible renaissance in APAs.

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