Advance pricing agreements to be implemented : commentary and comparative survey

Journal
Patelli, L.; Porpora, F.
Italy
International Transfer Pricing Journal 2005 (Volume 12), No. 1
PriceUSD 45

Focuses on the APA law governing international rulings and, by contrasting the APA law with both experiences in other countries and the OECD Transfer Pricing Guidelines, highlights the main features, positive aspects and drawbacks of the new procedure.