Download e-book for kindle: Advance Pricing Agreements: Past, Present and Future by Michelle Markham

By Michelle Markham

move pricing (the pricing of cross-border intra-firm transactions among similar events) is now the pinnacle foreign tax factor confronted through multinational firms. In a world taxation atmosphere 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 effect in their ‘tax threat urge for food’ on their courting with taxation professionals and to concentrate on how most sensible to control their move pricing preparations. the main promising improvement has been the transforming into dedication to strengthen 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 decision of the move pricing of the coated transactions over a time period. this is often the 1st e-book to provide specialist insights on APAs from a pragmatic standpoint. by means of targeting the us and Australia, the 2 international locations that have been on the leading edge 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 keeping off move pricing disputes. additionally, the writer enlists the perspectives of profit gurus, move pricing practitioners, and company guidance who take care of the realities of move pricing evaluate and compliance on an ongoing foundation, supplying acute perception into how APAs fairly paintings in a realistic means. This e-book contributes to the physique of information on APAs within the context of move pricing via offering in-depth scrutiny of an important concerns surrounding this serious zone, and through reading suggestions in APAs within the usa and in Australia. Its unrivaled insurance might be welcomed by means of tax specialists at legislations corporations and multinational businesses in addition to by way 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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