UK:
Advance Transfer Pricing Agreements
07 August 2008
CMS Cameron McKenna Nabarro Olswang LLP
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The latest issue of CMS Tax Connect looks at the
availability of advance pricing agreements (APAs) in a range of
countries covered by the CMS Alliance.
An APA allows a group to confirm with the tax authority that
the prices used for intra-group transactions comply with the
arm's length principle and, to the extent that the
taxpayer complies with the terms of the APA, the tax authority
cannot reassess the prices used for the intra-group
transactions covered by the APA.
Download a copy of the CMS Tax Connect.
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publication and may not have been updated to reflect subsequent
developments.
The original publication date for this article was
07/08/2008.
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