United States - Evolution of Advance Pricing Agreement Processes: Current and Future Experience in the United States
- United States
- M.P. Thomas; K.L. Novak; C.H. Lowell
- International Transfer Pricing Journal, 2018 (Volume 25), No 2
- 26 February 2018
The international tax world has never been more dynamic for both tax authorities and multinational enterprises alike, with rapid commercial and technological advances, increased transparency, fundamental changes to longstanding tax paradigms, and various (often bold) measures by governments to protect their tax bases. Transfer pricing will remain the principal international tax issue, and a familiar tool – advance pricing agreements – may be more important than ever.