The OECD has published a new Bilateral Advance Pricing Arrangement Manual (BAPAM) which is a guide for streamlining the BAPA process, an advance pricing agreements between two jurisdictions. The BAPAM provides tax administrations and taxpayers with information on the operation of BAPAs and identifies 29 best practices for BAPAs.
The OECD has published a new Bilateral Advance Pricing Arrangement Manual (BAPAM) which is a guide for streamlining the BAPA process, an advance pricing agreements between two jurisdictions. The BAPAM provides tax administrations and taxpayers with information on the operation of BAPAs and identifies 29 best practices for BAPAs.
