2003 IRS report on APAs : a case for increased arbitration procedures

Journal
Herksen, M. van
International Transfer Pricing Journal 2003 (Volume 10), No. 5
PriceUSD 45

The IRS published its fourth report concerning APAs on 31 March 2003. The author describes the development of the APA programme, and the contents of the report. Recommends that binding arbitration be introduced soon.