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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Format: | Others |
Language: | English |
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Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap
2012
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Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19001 |