Introduction of Advance Pricing Arrangement Legislation

Journal
Sarghi, P.; Banders, K.
Latvia
International Transfer Pricing Journal 2013 (Volume 20), No. 5
FormatPDF
EUR
40
| USD
45
(VAT excl.)

New legislation is now in force that allows taxpayers to conclude advance pricing arrangements. The authors analyse the new legislation and the process to apply for such an agreement.