An empirical evaluation of the advance pricing agreement process in the UK
Tax planning and compliance in transfer pricing are sensitive issues that potentially affect the level of world trade. Advance pricing agreements (APAs) are intended to prevent disputes between fiscal authorities and multinational enterprises (MNEs) but to date the benefits and costs of applying for...
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University of Glasgow
2014
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.616387 |