Bilateral Advance Pricing Arrangement Manual
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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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 treatment of international transactions. However, stakeholders...
