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Michelle Markham's Advance Pricing Agreements: Past, Present and Future PDF

By Michelle Markham

move pricing (the pricing of cross-border intra-firm transactions among similar events) is now the head overseas tax factor confronted through multinational corporations. In a world taxation setting characterised by means of rigorous enforcement of move pricing documentation, disclosure, and audit tactics, a necessity has arisen for multinationals to be cognizant of the influence in their ‘tax probability urge for food’ on their courting with taxation professionals and to concentrate on how most sensible to regulate their move pricing preparations. the main promising improvement has been the transforming into dedication to improve Pricing Agreements (APAs) – preparations made prospectively among a multinational taxpayer and a number of profit professionals, agreeing on a suitable set of standards for the selection of the move pricing of the coated transactions over a time period. this is often the 1st e-book to supply specialist insights on APAs from a realistic standpoint. via concentrating on the USA and Australia, the 2 international locations that have been on the vanguard of adopting APAs and whose wealth of expertise over 20 years confirms their APA courses because the international paradigms, the writer is ready to spotlight the benefits and drawbacks of pursuing an APA and to make clear the robust efficacy of this procedure for averting move pricing disputes. additionally, the writer enlists the perspectives of profit specialists, move pricing practitioners, and company tips who care for the realities of move pricing evaluate and compliance on an ongoing foundation, supplying acute perception into how APAs particularly paintings in a pragmatic manner. This booklet contributes to the physique of data on APAs within the context of move pricing by means of supplying in-depth scrutiny of an important concerns surrounding this serious zone, and by means of reading recommendations in APAs within the usa and in Australia. Its unequalled insurance can be welcomed by means of tax specialists at legislations corporations and multinational businesses in addition to by means of profit officers, policymakers, and students and researchers in foreign taxation.

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Advance Pricing Agreements: Past, Present and Future by Michelle Markham

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