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 language | English |
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Number of pages | 12 |
Journal | Bulletin for International Taxation |
Volume | 74 |
Issue number | 1 |
Publication status | Published - 2 Jan 2020 |