Mutual agreement procedures and the role of the taxpayer

Journal
Runge, B.R.
Germany
International Transfer Pricing Journal 2002 (Volume 9), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article the author explores why a mutual agreement procedure is (as yet) a weak instrument indeed for the taxpayer and discusses alternative manners of preventing and/or solving disputes: simultaneous audits, arbitration and advance pricing agreements.