USE OF ADVANCE PRICING AGREEMENTS ENHANCED BY NEW REVENUE PROCEDURE

被引:0
|
作者
SMITH, CM
机构
来源
JOURNAL OF TAXATION | 1991年 / 74卷 / 06期
关键词
D O I
暂无
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
引用
收藏
页码:374 / 378
页数:5
相关论文
共 50 条
  • [1] Legal regulation of procedure for advance pricing agreements in Ukraine
    Selezen, Pavlo
    Hrytsiuk, Igor
    [J]. JURIDICAL TRIBUNE-TRIBUNA JURIDICA, 2019, 9 (02): : 480 - 491
  • [2] The Experience with Advance Pricing Agreements
    Kerschner, Ina
    Stiastny, Marion
    [J]. INTERTAX, 2013, 41 (11): : 588 - 593
  • [3] Advance Pricing Agreements in Turkey
    Askin, Mehmet Devrim
    [J]. INTERTAX, 2009, 37 (12): : 701 - 708
  • [4] The economics of advance pricing agreements
    Becker, Johannes
    Davies, Ronald B.
    Jakobs, Gitte
    [J]. JOURNAL OF ECONOMIC BEHAVIOR & ORGANIZATION, 2017, 134 : 255 - 268
  • [5] ADVANCE PRICING AGREEMENTS: OLD CHALLENGES OR A NEW ERA IN THE TAX PRACTICES
    Kovacevic, Natasa Zunic
    [J]. ZBORNIK PRAVNOG FAKULTETA SVEUCILISTA U RIJECI, 2018, 39 (01): : 457 - 478
  • [6] Advance Pricing Agreements: The Way Forward for India
    Singh, Jasmeet
    Mahajan, Kartikey
    [J]. INTERTAX, 2010, 38 (6-7): : 378 - 383
  • [7] Profit shifting and the attractiveness of Advance Pricing Agreements
    Rathke A.A.T.
    Rezende A.J.
    Watrin C.
    Antônio R.M.
    [J]. Journal of Business Economics, 2023, 93 (5) : 817 - 857
  • [8] Are advance pricing agreements the transfer pricing controversy management tool of the future?
    Markham, Michelle
    [J]. AUSTRALIAN TAX REVIEW, 2011, 40 (04): : 222 - 234
  • [9] PRACTICAL VALUATION OF RISK TRANSFER IN ADVANCE PRICING AGREEMENTS
    Afik, Zvika
    Lahav, Yaron
    [J]. JOURNAL OF TAX ADMINISTRATION, 2018, 4 (01): : 38 - 54
  • [10] Using bilateral advance pricing agreements to resolve tax transfer pricing disputes
    De Waegenaere, Anja
    Sansing, Richard
    Wielhouwer, Jacco L.
    [J]. NATIONAL TAX JOURNAL, 2007, 60 (02) : 173 - 191