Advance pricing agreements : a global analysis : is there a safe harbour for multinational enterprises operating in a global economy? / by Jose M. Calderón
Ch. 1. The Concept and Legal Effects of Advance Pricing Agreements -- Ch. 2. Determining Potential Applicants of the Advance Pricing Agreement Process -- Ch. 3. Starting the Advance Pricing Agreement Process -- Ch. 4. Requesting and Delimiting the Advance Pricing Agreement -- Ch. 5. Processing the Advance Pricing Agreement Request -- Ch. 6. Competent Authority Aspects of the Advance Pricing Agreement Process -- Ch. 7. Administration of the Advance Pricing Agreement -- Ch. 8. The Problems Concerning the Confidentiality of the Advance Pricing Agreement -- Ch. 9. The Benefits and Disadvantages of Advance Pricing Agreements -- App. The IRS Revenue Procedure 96-53 on APAs
Bibliography
Includes bibliographical references (pages [157]-164) and index
