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Evolution of APA Regime
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Evolution of APA Regime, the pioneering book exclusively dedicated to the global advance pricing agreements or arrangements (APA) regime, furnishes a thorough, detailed discussion of the APA concepts and procedures in twenty-five jurisdictions across Europe, Asia, Asia Pacific, North America, South America and Africa, noting the particular genesis, features, and progress made under each programme. APAs, designed as a dispute prevention mechanism for transfer pricing related issues, impart certainty to taxpayers on taxation of cross-border transactions. Since the APA procedure was introduced by tax authorities in the late 1980s, it has progressively taken hold worldwide and evolved along several facets with key characteristics.
Kuldeep Sharma - Personal Name
23 EVO kul
9789403535517
23 EVO kul
Book
English
Kluwer law international
2021
The Netherlands
xxxvi, 369p, 25cm
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