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?

Michelle Markham

Research output: Contribution to journal › Article › Research › peer-review

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

Fingerprint

Renaissance
OECD
erosion
pricing
profit
evidence

Cite this

Markham, Michelle. / 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?. In: Bulletin for International Taxation. 2020 ; Vol. 74, No. 1.
@article{5c8802b31247462ab084dcb842b77852,
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",
year = "2020",
month = "1",
day = "2",
language = "English",
volume = "74",
journal = "Bulletin for International Taxation",
issn = "0007-4624",
publisher = "International Bureau of Fiscal Documentation",
number = "1",

}

Markham, M 2020, '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?', Bulletin for International Taxation, vol. 74, no. 1.

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? / Markham, Michelle.

In: Bulletin for International Taxation, Vol. 74, No. 1, 02.01.2020.

Research output: Contribution to journal › Article › Research › peer-review

TY - JOUR

T1 - 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?

AU - Markham, Michelle

PY - 2020/1/2

Y1 - 2020/1/2

N2 - 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.

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.

M3 - Article

VL - 74

JO - Bulletin for International Taxation

JF - Bulletin for International Taxation

SN - 0007-4624

IS - 1

ER -

Markham M. 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? Bulletin for International Taxation. 2020 Jan 2;74(1).