Transfer pricing [electronic resource] : advance pricing agreements / Michael F. Patton, Esq. (DLA Piper, Los Angeles, CA).

" ... discusses the factors to consider in deciding whether to seek an advance pricing agreement (APA), and details the considerations to take into account and the steps to take at each stage of the APA process, including the pre-filing conference, submission of the APA request letter and suppo...

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Bibliographic Details
Online Access: Law Students, Faculty, and Staff (via Bloomberg Law)
Main Author: Patton, Michael F. (Author)
Other title:Bloomberg Law online
Bloomberg Law online.
Format: Electronic Website
Language:English
Published: Arlington, VA. : Tax Management Incorporated, [2018]-
Series:Tax management portfolios ; 6920.
Subjects:

MARC

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520 |a " ... discusses the factors to consider in deciding whether to seek an advance pricing agreement (APA), and details the considerations to take into account and the steps to take at each stage of the APA process, including the pre-filing conference, submission of the APA request letter and supporting data, negotiating the APA, and administering the APA. The Portfolio also generally discusses foreign APA procedures." 
505 0 |a Detailed Analysis. Organization of this portfolio -- APA procedures in general -- Factors to consider in deciding whether to seek an APA -- APAs as an alternative dispute resolution mechanism -- IRS APA guidance and specific requirements -- Examples of issues to discuss at pre-filing conferences --Filing the APA request and supporting information -- Negotiating the APA -- Foreign APA procedures -- Administering the APA -- Working papers. 
588 0 |a Contents viewed on April 19, 2019; title from description page. 
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