Advance Pricing Agreements: Past, Present and Future

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9789041140425: Advance Pricing Agreements: Past, Present and Future

Book by Michelle Markham

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Markham
Edité par Kluwer Law International
ISBN 10 : 9041140425 ISBN 13 : 9789041140425
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Description du livre Kluwer Law International. Hardback. État : new. BRAND NEW, Advance Pricing Agreements: Past, Present and Future, Markham. N° de réf. du libraire B9789041140425

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Michelle Markham
Edité par Kluwer Law International, Netherlands (2012)
ISBN 10 : 9041140425 ISBN 13 : 9789041140425
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Description du livre Kluwer Law International, Netherlands, 2012. Microfilm. État : New. 244 x 160 mm. Language: English . Brand New Book. Transfer pricing (the pricing of cross-border intra-firm transactions between related parties) is now the top international tax issue faced by multinational enterprises. In an international taxation environment characterized by rigorous enforcement of transfer pricing documentation, disclosure, and audit processes, a need has arisen for multinationals to be cognizant of the impact of their tax risk appetite on their relationship with taxation authorities and to be aware of how best to manage their transfer pricing arrangements. The most promising development has been the growing commitment to Advance Pricing Agreements (APAs) - arrangements made prospectively between a multinational taxpayer and one or more revenue authorities, agreeing on an appropriate set of criteria for the determination of the transfer pricing of the covered transactions over a period of time. This is the first book to offer expert insights on APAs from a practical perspective. By focusing on the United States and Australia, the two countries that were at the forefront of adopting APAs and whose wealth of experience over two decades confirms their APA programs as the global paradigms, the author is able to highlight the advantages and disadvantages of pursuing an APA and to shed light on the powerful efficacy of this strategy for avoiding transfer pricing disputes. In addition, the author enlists the views of revenue authorities, transfer pricing practitioners, and corporate counsel who deal with the realities of transfer pricing assessment and compliance on an ongoing basis, offering acute insight into how APAs really work in a practical way. This book contributes to the body of knowledge on APAs in the context of transfer pricing by providing in-depth scrutiny of the most important issues surrounding this critical area, and by examining innovations in APAs in the United States and in Australia. Its unmatched coverage will be welcomed by tax experts at law firms and multinational companies as well as by revenue officials, policymakers, and scholars and researchers in international taxation. N° de réf. du libraire AAN9789041140425

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Description du livre Kluwer Law International, 2012. PAP. État : New. New Book. Delivered from our UK warehouse in 3 to 5 business days. THIS BOOK IS PRINTED ON DEMAND. Established seller since 2000. N° de réf. du libraire LQ-9789041140425

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Michelle Markham
Edité par Kluwer Law International, Netherlands (2012)
ISBN 10 : 9041140425 ISBN 13 : 9789041140425
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Description du livre Kluwer Law International, Netherlands, 2012. Microfilm. État : New. 244 x 160 mm. Language: English . Brand New Book. Transfer pricing (the pricing of cross-border intra-firm transactions between related parties) is now the top international tax issue faced by multinational enterprises. In an international taxation environment characterized by rigorous enforcement of transfer pricing documentation, disclosure, and audit processes, a need has arisen for multinationals to be cognizant of the impact of their tax risk appetite on their relationship with taxation authorities and to be aware of how best to manage their transfer pricing arrangements. The most promising development has been the growing commitment to Advance Pricing Agreements (APAs) - arrangements made prospectively between a multinational taxpayer and one or more revenue authorities, agreeing on an appropriate set of criteria for the determination of the transfer pricing of the covered transactions over a period of time. This is the first book to offer expert insights on APAs from a practical perspective. By focusing on the United States and Australia, the two countries that were at the forefront of adopting APAs and whose wealth of experience over two decades confirms their APA programs as the global paradigms, the author is able to highlight the advantages and disadvantages of pursuing an APA and to shed light on the powerful efficacy of this strategy for avoiding transfer pricing disputes. In addition, the author enlists the views of revenue authorities, transfer pricing practitioners, and corporate counsel who deal with the realities of transfer pricing assessment and compliance on an ongoing basis, offering acute insight into how APAs really work in a practical way. This book contributes to the body of knowledge on APAs in the context of transfer pricing by providing in-depth scrutiny of the most important issues surrounding this critical area, and by examining innovations in APAs in the United States and in Australia. Its unmatched coverage will be welcomed by tax experts at law firms and multinational companies as well as by revenue officials, policymakers, and scholars and researchers in international taxation. N° de réf. du libraire AAN9789041140425

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Description du livre Kluwer Law International, 2012. Hardcover. État : Brand New. 408 pages. 9.60x6.30x1.00 inches. In Stock. N° de réf. du libraire __9041140425

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Description du livre Kluwer Law International, 2016. Paperback. État : New. PRINT ON DEMAND Book; New; Publication Year 2016; Not Signed; Fast Shipping from the UK. No. book. N° de réf. du libraire ria9789041140425_lsuk

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Description du livre Kluwer Law International. Hardcover. État : New. 9041140425 BRAND NEW W/FAST SHIPPING! This item is: Advance Pricing Agreements: Past, Present and Future, by Michelle Markham, in a Casebound format. ISBN: 9041140425. Our 98%+ rating proves our commitment! We cannot ship to PO Boxes/APO address. To avoid ordering the wrong item, please check your item's ISBN number!. N° de réf. du libraire A9789041140425

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Michelle Markham
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Michelle Markham
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