Advanced Pricing Arrangements : Development of the Swedish legislation

In recent years transfer pricing has become one of the most important issues for tax authorities and companies. As the area has become more complex this has lead to an increase in disputes and a need for dispute resolution procedure. Advanced Pricing Arrangement (APA) is the latest dispute resolutio...

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Bibliographic Details
Main Author: Wedin, Axel
Format: Others
Language:English
Published: Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap 2012
Subjects:
Online Access:http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19001