num_pages: 184
description: PForeword; Oliver Oldman, Richard Ainsworthbrbull; Introductionbrbull; The Concept and Legal Effects of Advance Pricing Agreements and the Origin, Development and World-Wide Expansion of the US APA Programmebrbull; Determining Potential Applicants of the Advance Pricing Agreement Processbrbull; Starting the APA Processbrbull; Requesting and Delimiting the Advance Pricing Agreementbrbull; Processing the Advance Pricing Agreement Requestbrbull; Competent Authority Aspects of the Advance Pricing Agreement Processbrbull; Administration of the Advance Pricing Agreement by both the Taxpayer and the Tax Administratorbrbull; The Problems Concerning the Confidentiality of the Advance Pricing Agreement and Sensitive Background Information Disclosed in the APA Processbrbull; Analysing the Benefits and Disadvantages of Advance Pricing Agreementsbrbull; Bibliographybrbull; Appendix (USA Revenue Procedure 96-53, on APAs) Index.
language: English
title: Advance Pricing Agreements:A Global Analysis: Is There a Safe Harbour for Multinational Enterprises Operating in a Global Economy?
titlecomplete: Advance Pricing Agreements:A Global Analysis: Is There a Safe Harbour for Multinational Enterprises Operating in a Global Economy?
publisher: Springer