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Book

Evolution of APA Regime

Kuldeep Sharma
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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.
Nomor Panggil23 EVO kul
PenulisKuldeep Sharma
PenerbitKluwer Law International
Kolasixxxvi, 369p, 25cm
BahasaEnglish
Klasifikasi23 EVO kul
ISBN/ISSN9789403535517
Edisi
Tanggal Terbit2021
TopikSpecial Topics of Transfer Pricing

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