Bilateral Advance Pricing Arrangement Manual
Dispute prevention is a fundamental tenet of tax certainty. Bilateral Advance Pricing Arrangements ("BAPAs"), in a growing number of cases, have successfully contributed to providing advance tax certainty to both taxpayers and tax administrations, ensuring predictability in the tax treatme...
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Format: | Elektronisch E-Book |
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Sprache: | English |
Veröffentlicht: |
Paris
OECD Publishing
2022
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Schriftenreihe: | OECD Forum on Tax Administration
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Schlagworte: | |
Online-Zugang: | kostenfrei |
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