Advance Pricing Arrangements as a Tax Strategy Tool for Related Entities
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DOI: 10.18267/j.efaj.240
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References listed on IDEAS
- Karel Brychta & Aleksandra Sulik-Górecka, 2019. "Legal Regulation for Advance Pricing Agreements in the Czech Republic and Poland - a Comparative Case Study," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 67(1), pages 209-224.
- Lorraine Eden & William Byrnes, . "Transfer pricing and state aid: the unintended consequences of advance pricing agreements," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
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Keywords
Tax law; Advance pricing arrangement; Related entities; Transfer prices; Tax strategy;All these keywords.
JEL classification:
- M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
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