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?

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.