The latest issue of CMS Tax Connect looks at the availability of advance pricing agreements (APAs) in a range of countries covered by the CMS Alliance.
An APA allows a group to confirm with the tax authority that the prices used for intra-group transactions comply with the arm's length principle and, to the extent that the taxpayer complies with the terms of the APA, the tax authority cannot reassess the prices used for the intra-group transactions covered by the APA.
Download a copy of the CMS Tax Connect.
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Law-Now information is for general purposes and guidance only. The information and opinions expressed in all Law-Now articles are not necessarily comprehensive and do not purport to give professional or legal advice. All Law-Now information relates to circumstances prevailing at the date of its original publication and may not have been updated to reflect subsequent developments.
The original publication date for this article was 07/08/2008.
