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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Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
---|---|
Main 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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100 | 1 | |a Patton, Michael F., |e author. |0 http://id.loc.gov/authorities/names/no2019020931 | |
245 | 1 | 0 | |a Transfer pricing |h [electronic resource] : |b advance pricing agreements / |c Michael F. Patton, Esq. (DLA Piper, Los Angeles, CA). |
264 | 1 | |a Arlington, VA. : |b Tax Management Incorporated, |c [2018]- | |
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490 | 1 | |a Foreign income portfolios ; |v portfolio 6920 | |
590 | |a Promoted: Local to Global Cooperative |b Bloomberg Law Complete | ||
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. | |
650 | 0 | |a Transfer pricing |x Taxation |x Law and legislation |z United States. |0 http://id.loc.gov/authorities/subjects/sh2010116899 | |
650 | 7 | |a Transfer pricing |x Taxation |x Law and legislation. |2 fast |0 (OCoLC)fst01154634 | |
651 | 7 | |a United States. |2 fast |0 (OCoLC)fst01204155 | |
730 | 0 | |a Bloomberg Law online | |
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730 | 0 | |a Bloomberg Law online. | |
776 | 0 | 8 | |i Print version: |a Patton, Michael F. |t Transfer pricing. |d Arlington, VA. : Tax Management Inc., [2018]- |z 9781633592704 |w (OCoLC)1080345056 |
856 | 4 | 0 | |u https://www.bloomberglaw.com/product/tax/citation/tm%206920 |z Law Students, Faculty, and Staff (via Bloomberg Law) |
830 | 0 | |a Tax management portfolios ; |v 6920. |0 http://id.loc.gov/authorities/names/n83743580 | |
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