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会計監査
会計監査
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移転価格
移転価格
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税務監査
税務監査
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税務訴訟
税務訴訟
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アドバンス・ルーリング
アドバンス・ルーリング
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租税条約に関する申請
租税条約に関する申請
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税務代理人
税務代理人
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外国籍個人総合所得税申告
外国籍個人総合所得税申告
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労働許可申請代行
労働許可申請代行
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台湾投資相談・外国人投資申請
台湾投資相談・外国人投資申請
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合併及び買収
合併及び買収
Picking through the minefield: Dispute prevention and conflict resolution in transfer pricing
Advanced Pricing Agreements (APAs) are helping to alleviate the risk of double taxation. In turn, Mutual Agreement Procedures (MAPs) may offer a smoother path to conflict resolution. But neither is a panacea.
As fiscal deficits have sharpened the focus on transfer pricing. Many tax authorities believe that directing resources to transfer pricing yields the best returns, which is leading to an increase in the frequency and depth of investigations.
With this escalating risk, our article reflects on recent experience and what this has taught us about picking through the transfer pricing minefield.
Corporations can eliminate any unnecessary risk and aggravation by being well prepared. Talk to your local firm about how Grant Thornton can help your organisation find the right balance between uncertainty and optimisation and how to make the most of the APA and MAP procedures.