By Michelle Markham

move pricing (the pricing of cross-border intra-firm transactions among comparable events) is now the pinnacle foreign tax factor confronted through multinational firms. In a world taxation surroundings characterised by means of rigorous enforcement of move pricing documentation, disclosure, and audit approaches, a necessity has arisen for multinationals to be cognizant of the influence in their ‘tax probability urge for food’ on their dating with taxation specialists and to pay attention to how top to regulate their move pricing preparations. the main promising improvement has been the growing to be dedication to strengthen Pricing Agreements (APAs) – preparations made prospectively among a multinational taxpayer and a number of profit gurus, agreeing on a suitable set of standards for the choice of the move pricing of the lined transactions over a time period. this can be the 1st e-book to provide professional insights on APAs from a pragmatic standpoint. by way of 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 approach for fending off move pricing disputes. moreover, the writer enlists the perspectives of profit experts, move pricing practitioners, and company guidance who care for the realities of move pricing review and compliance on an ongoing foundation, supplying acute perception into how APAs particularly paintings in a pragmatic method. This publication contributes to the physique of data on APAs within the context of move pricing by means of supplying in-depth scrutiny of crucial concerns surrounding this serious sector, and by way of studying thoughts in APAs within the usa and in Australia. Its unequalled assurance could be welcomed by way of tax specialists at legislations companies and multinational businesses in addition to through profit officers, policymakers, and students and researchers in overseas taxation.

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

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