Transfer pricing: Avoiding double tax through MAPs

Описание к видео Transfer pricing: Avoiding double tax through MAPs

This video is part of our course on Transfer Pricing at https://adit.bettertax.info.

This chapter looks at Mutual Agreement Procedures. There are different sets of largely overlapping rules which apply to MAPS and APA, as proposed by the OECD, the UN and the EU. We put these rules side by side to spot the commonalities and the differences.

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