Relevant bibliographies by topics / Advanced pricing agreements

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Advanced pricing agreements'

Author: Grafiati
Published: 24 April 2022
Last updated: 30 July 2025

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Journal articles on the topic "Advanced pricing agreements"

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Larionov, M. O. "Advanced pricing agreements: current state and prospects for Ukraine." Legal position 4 (2019): 224–29. http://dx.doi.org/10.32836/2521-6473-2019-4-224-229.

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Tomohara, Akinori. "Inefficiencies of Bilateral Advanced Pricing Agreements (BAPA) in Taxing Multinational Companies." National Tax Journal 57, no. 4 (2004): 863–73. http://dx.doi.org/10.17310/ntj.2004.4.05.

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Mescall, Devan, and Paul Nielsen. "Corporate Income Shifting in an Era of Tax Multilateralism: The Impact of Exchange-of-Information Agreements." Canadian Tax Journal/Revue fiscale canadienne 69, no. 2 (2021): 357–89. http://dx.doi.org/10.32721/ctj.2021.69.2.mescall.

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Using data from the annual reports of over 100,000 subsidiaries of multinational enterprises (MNEs) from 55 countries between 2003 and 2012, the authors of this article investigate the impact of exchange-of-information agreements ("EOI agreements") on tax-motivated income shifting. Transparency created by the signing of EOI agreements is expected to reduce the tax-motivated shifting of income by multinational corporations. Whether such agreements affect the income-shifting behaviour of multinational corporations is an unanswered question. The authors find evidence that, on average, EOI agreeme
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Silva, L., R. Curi, IF Eichhorn, and I. Coutinho. "HPR85 Opportunities of Innovative Agreements for Pricing Advanced Therapy Medicine Products (ATPM) in Brazil." Value in Health 25, no. 12 (2022): S247—S248. http://dx.doi.org/10.1016/j.jval.2022.09.1215.

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Sulik-Górecka, Aleksandra. "Tax Compliance as an Element of the Corporate Compliance Management System." Financial Sciences 26, no. 2 (2022): 44–57. http://dx.doi.org/10.15611/fins.2022.1.04.

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The aim of the paper was to identify areas of the compliance management system and assess the advisability of including tax compliance within the compliance management system. The methodology involved an analysis of relevant literature, legal acts and compliance standards. The empirical part presents the results obtained, having analysed areas of compliance management systems in a sample of ten entities listed on the WSE and included in the WIG20 index. The studied entities were found to present a variety of information on compliance management systems without taking into account the area of t
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Perčević, Hrvoje. "ANALYSIS OF THE FREQUENCY OF THE APPLICATION OF ADVANCED PRICING AGREEMENTS IN EUROPEAN UNION COUNTRIES." Ekonomska misao i praksa 31, no. 1 (2022): 163–87. http://dx.doi.org/10.17818/emip/2022/1.8.

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U ovom radu istražuje se koncentracija primjene prethodnih sporazuma o transfernim cijenama u zemljama Europske unije. Utvrđuje se imaju li zemlje Europske unije s višim bruto društvenim proizvodom više prethodnih sporazuma o transfernim cijenama na snazi u odnosu na zemlje s nižim bruto društvenim proizvodom te istražuje postojanje korelacije između broja prethodnih sporazuma o transfernim cijenama na snazi i bruto društvenog proizvoda u zemljama Europske unije. Istraživanje je obuhvatilo razdoblje od 2016. do 2019. godine, a za ostvarivanje postavljenih ciljeva istraživanja korištene su sred
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Gonçalves, Elisabete. "PP14 Value-Based Pricing For Advanced Therapy Medicinal Products: Emerging Affordability Solutions." International Journal of Technology Assessment in Health Care 38, S1 (2022): S44. http://dx.doi.org/10.1017/s0266462322001593.

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IntroductionThe emergence of advanced therapy medicinal products (ATMPs), a disruptive class of health technologies, is generating important challenges in terms of value assessment, and their high prices introduce critical access and affordability concerns.MethodsThe aim of this oral presentation is to expose the challenges of traditional value assessment and pricing and reimbursement methods in the evaluation of ATMPs, and to characterize the current and prospective financing solutions that may ensure patient access to and affordability for these health technologies.ResultsStandard health tec
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Lovdahl Gormsen, Liza, and Clement Mifsud-Bonnici. "Legitimate Expectation of Consistent Interpretation of EU State Aid Law: Recovery in State Aid Cases Involving Advanced Pricing Agreements on Tax." Journal of European Competition Law & Practice 8, no. 7 (2017): 423–36. http://dx.doi.org/10.1093/jeclap/lpx028.

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Basiashvili, Davit, and Slava Fetelava. "Legal and Practical Aspects of Cartel Detection and Prevent." New Economist 19, no. 02 (2024): 48–56. http://dx.doi.org/10.36962/nec19022024-48.

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The work deals with the practical aspects of cartels, both the legal regulation of actions restricting competition and their detection and prevention. Emphasis is placed on the role and importance of competition law in assessing the total economic damage caused by the disregard of competition law by economic agents in the relevant markets and the concerted actions of cartels. The discussion for horizontal (agreement/concerted action between competing economic agents operating in the same product market) and vertical (agreement/concerted action between non-competing economic agents operating in
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Onukwulu, Ekene Cynthia, Joyce Efekpogua Fiemotongha, Abbey Ngochindo Igwe, and Chikezie Paul-Mikki Ewim. "Strategic contract negotiation in the oil and gas sector: approaches to securing high-value deals and long-term partnerships." Journal of Advance Multidisciplinary Research 3, no. 2 (2024): 44–61. https://doi.org/10.54660/.jamr.2024.3.2.44-61.

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The oil and gas sector arecharacterized by high-stakes negotiations that require a strategic approach to securing lucrative contracts and fostering sustainable partnerships. This study examines the critical financial and strategic principles underlying large-scale contract negotiations, emphasizing methodologies that drive value optimization, risk mitigation, and long-term business success. Key negotiation strategies include leveraging market intelligence, employing structured deal frameworks, and utilizing advanced financial modeling to assess contract feasibility and profitability. A data-dr
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Dissertations / Theses on the topic "Advanced pricing agreements"

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Radhakrishna, Nikisha. "Implementation of advanced pricing agreements by the South Africa Revenue Service: a critical review." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/30960.

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Transfer pricing may be described as the process by which related entities set prices at which they transfer goods or services between each other. Multinational entities (MNEs), by virtue of its global presence, are subject to different tax laws of different countries. Accordingly, MNEs can potentially set transfer prices that would result in more profit being earned in lower taxing jurisdictions rather than in countries with higher tax rates. As a result the tax base of higher taxing jurisdictions is eroded by virtue of MNE’s transfer pricing policies. The Organisation for Economic Cooperatio
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Ehrstedt, Helena, and Maria Alm. "Advance pricing agreements : The concept and its implementation in Swedish tax law." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15079.

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Transfer pricing (TP) has for a long time been an important tax issue, however it is only within the past decade that it has gotten the attention it deserves. This since more and more corporations becomes globalized. When setting a TP within a multinational enterprise (MNE) it is important to consider the arm’s length principle. The reason for this is that all countries, involved in an internal transaction, are entitled to their fair share of tax revenues. The principle implies that when performing a transaction within a MNE, the price used shall be set on the same circumstances as if the tran
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Kortebusch, Pia [Verfasser]. "Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance Pricing Agreements (APAs) für Investoren und Steuerbehörden : The attractiveness of Advance Tax Rulings (ATRs) and Advance Pricing Agreements (APAs) for investors and tax authorities / Pia Kortebusch." Paderborn : Universitätsbibliothek, 2014. http://d-nb.info/1058913492/34.

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Malevu, Shimane Mbuyiseni. "The possible introduction of advance pricing agreements in South Africa income tax legislation." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/1333.

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This treatise analyses the suitability of the Advance Pricing Agreements (APA) for the South African Transfer Pricing legislation. The transfer pricing legislation places emphasis on the arm's length principle. Determining an arm's length price is problematic and as a result some countries have resorted to APA's to establish an arm's length price up-front, and thus avoid reviews and subsequent audits. The treatise first focuses on the transfer pricing provisions and other relevant applicable sections of the Act from the South African point of view, and it then examines the current status quo,
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Avoseh, Oluwaseun Olanrewaju. "An empirical evaluation of the advance pricing agreement process in the UK." Thesis, University of Glasgow, 2014. http://theses.gla.ac.uk/5182/.

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Tax planning and compliance in transfer pricing are sensitive issues that potentially affect the level of world trade. Advance pricing agreements (APAs) are intended to prevent disputes between fiscal authorities and multinational enterprises (MNEs) but to date the benefits and costs of applying for an APA are under-specified. From a theoretical perspective, foreign direct investment FDI) theories tend to provide strong support for the view that MNEs utilize international transfer pricing (ITP) as a means of ensuring the exploitation of FDI market imperfections. MNEs, however, presently find i
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Balsimelli, Felipe Cerrutti. "Preços de transferência e margens de lucro alternativas." reponame:Repositório Institucional do FGV, 2016. http://hdl.handle.net/10438/17543.

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Submitted by Felipe Cerrutti Balsimelli (fbalsimelli@pn.com.br) on 2016-12-02T19:38:15Z No. of bitstreams: 1 TCC_Felipe.pdf: 861943 bytes, checksum: df09e775272fb9c2fb2bc34b944680b4 (MD5)<br>Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2016-12-02T19:59:30Z (GMT) No. of bitstreams: 1 TCC_Felipe.pdf: 861943 bytes, checksum: df09e775272fb9c2fb2bc34b944680b4 (MD5)<br>Made available in DSpace on 2016-12-05T15:06:39Z (GMT). No. of bitstreams: 1 TCC_Felipe.pdf: 861943 bytes, checksum: df09e775272fb9c2fb2bc34b944680b4 (MD5) Previous issue date: 2016-10-
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Schumacher, Philip [Verfasser]. "Europäisches Beihilferecht und Advance Pricing Agreements : Neue Rahmenbedingungen für die steuerrechtliche Beihilfekontrolle / Philip Schumacher." Frankfurt a.M. : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2021. http://d-nb.info/1234354802/34.

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Kanee, Emmanuel Lah. "Strategies to Manage Transfer Pricing Risks." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7812.

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Transfer pricing compliance related issues continue to pose challenges to leaders of multinational entities (MNEs) and tax regulators. MNE leaders strive to mitigate the risks of non-compliance violations and double taxation, while tax regulators seek to minimize profit shifting and revenue losses. This multiple case study explored strategies for managing transfer pricing risks against the backdrop of various risks MNE leaders face for non-compliance violations. The cost contribution agreement theory served as the conceptual framework for this study. Data were collected from organizational doc
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Vítková, Klára. "Předběžné cenové dohody v České republice a ve vybraných státech světa." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75544.

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This diploma thesis operates with advance pricing agreements. In the Czech Republic, advance pricing agreements were implemented in the form of binding rulings in the year 2006. The goal of the thesis was to analyze and compare binding rulings in the Czech Republic and advance pricing agreements implemented in the countries chosen, which were Germany, Slovakia and Poland, with the theoretical concept of advance pricing agreements as stated in OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.
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Savickaitė, Kristina. "Sandorių kainodaros teisinio reguliavimo ypatumai Lietuvoje." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20140929_100443-44320.

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Disertacijoje nagrinėjami sandorių kainodaros teisinio reguliavimo ypatumai Lietuvoje ypatingą dėmesį kreipiant į tarptautinių organizacijų (Ekonominio bendradarbiavimo ir plėtros organizacijos (EBPO) ir Europos Sąjungos) rekomendacijų įtaką jam. Pirmoje disertacijos dalyje pateikiama sandorių kainodaros samprata, sandorių kainodaros reguliavimo raida Lietuvoje ir EBPO bei Europos Sąjungos lygmeniu, tiriama tarptautinių organizacijų rekomendacijų reikšmė sandorių kainodaros reguliavimui, nagrinėjamas EBPO pavyzdinės mokesčių konvencijos dėl pajamų ir kapitalo 9 straipsnis ir jo pagrindu priimt
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Books on the topic "Advanced pricing agreements"

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B, Kennedy Joseph, Durst Michael C, and American Bar Association. Section of Taxation., eds. Negotiating an advance pricing agreement. American Bar Association, Section of Taxation, 1996.

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Markham, Michelle. Advance pricing agreements: Past, present and future. Wolters Kluwer Law & Business, 2012.

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A, Bordeaux Ronald, and Durst Michael C, eds. Negotiating bilateral and simultaneous advance pricing agreements. American Bar Association, 1996.

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Rijkele, Betten, and International Bureau of Fiscal Documentation., eds. The new Netherlands transfer pricing regime: Amended advance pricing agreements and advance tax rulings procedures. IBFD Publications, 2002.

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Rodemer, Ingo. Advance pricing agreements im US-amerikanischen und im deutschen Steuerrecht. O. Schmidt, 2001.

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Office, General Accounting. Tax administration: IRS' advance pricing agreement program : report to the Honorable Byron L. Dorgan, U.S. Senate. The Office, 2000.

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Transfer Pricing: Advance Pricing Agreements. Bloomberg BNA Library, 2018.

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Schumacher, Philip. Europaeisches Beihilferecht und Advance Pricing Agreements: Neue Rahmenbedingungen Fuer Die Steuerrechtliche Beihilfekontrolle. Lang GmbH, Internationaler Verlag der Wissenschaften, Peter, 2021.

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Schumacher, Philip. Europaeisches Beihilferecht und Advance Pricing Agreements: Neue Rahmenbedingungen Fuer Die Steuerrechtliche Beihilfekontrolle. Lang GmbH, Internationaler Verlag der Wissenschaften, Peter, 2021.

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Schumacher, Philip. Europaeisches Beihilferecht und Advance Pricing Agreements: Neue Rahmenbedingungen Fuer Die Steuerrechtliche Beihilfekontrolle. Lang GmbH, Internationaler Verlag der Wissenschaften, Peter, 2021.

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Book chapters on the topic "Advanced pricing agreements"

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Li, Jian, and Alan Paisey. "Advance Pricing Agreements." In Transfer Pricing Audits in China. Palgrave Macmillan UK, 2007. http://dx.doi.org/10.1057/9780230595811_8.

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Kozyk, Vasyl, Oleksandra Mrykhina, Lidiya Lisovska, Oksana Yurynets, and Halyna Rachynska. "Econometric Pricing Model for R&D Products in Transfer Agreements." In Advances in Intelligent Systems and Computing. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-63270-0_54.

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Jupesta, Joni, Alue Dohong, and Bandung Sahari. "The Carbon Pricing Policy in Indonesia Towards Paris Agreement Implementation." In Advances in Science, Technology & Innovation. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-65088-8_22.

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Matti, Ylönen. "Advance Pricing Agreements." In Global Wealth Chains. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780198832379.003.0004.

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In this chapter, Matti Ylönen explains how Advance Pricing Agreements and Advance Tax Rulings are used to stabilize activity in Global Wealth Chains and lower tax burdens. Ylönen describes how these tax ruling arrangements are used to lower potential tax burdens for multinational enterprises nationally and internationally. The selection of which tax ruling is appropriate depends on the capabilities and scale of the firm, which can be understood as a choice between Modular or Hierarchy forms of Global Wealth Chains. At the national level firms may deal directly with states (Hierarchy) or go thr
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"Transfer pricing: advance pricing agreements." In Taxation. Routledge, 2012. http://dx.doi.org/10.4324/9780203122594-31.

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Ostwal, T. P. "Advance Pricing Agreements - India’s practice." In International Tax Disputes. Edward Elgar Publishing, 2024. http://dx.doi.org/10.4337/9781035317042.00029.

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Frotscher, Gerrit. "§ 20 Zusagen, Auskünfte und Advance Pricing Agreements." In Internationales Steuerrecht. Verlag C.H.BECK oHG, 2020. http://dx.doi.org/10.17104/9783406759796-498.

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Matsubara, Yuri, and Clémence Garcia. "OECD Transfer Pricing Guidelines and International Tax Law." In The Oxford Handbook of International Tax Law. Oxford University Press, 2023. http://dx.doi.org/10.1093/oxfordhb/9780192897688.013.32.

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Abstract This chapter evaluates the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration, which is the main international standard regarding transfer pricing. In the international tax system, permanent establishments belonging to multinational groups are usually taxed as separate entities in the jurisdiction where they operate. For that purpose, assessing flows of goods and services transferred in cross-border-related party transactions is necessary when allocating taxable profits. Transfer pricing is a complex and volatile area of practice, and the OECD Transf
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"Annex II to Chapter IV. Guidelines for Conducting Advance Pricing Arrangements under the Mutual Agreement Procedure (MAP APAs)." In OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. OECD, 2017. http://dx.doi.org/10.1787/tpg-2017-20-en.

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Singh, Manvendra, Vaishali Arora, and Kushagra Kulshreshta. "Intersection of Intellectual Property, Medicines, and Legal Concerns." In Advances in Electronic Government, Digital Divide, and Regional Development. IGI Global, 2024. http://dx.doi.org/10.4018/979-8-3693-5976-1.ch006.

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Intellectual property is a group of property that contains intangible creations of the intellect of man. There are many types of intellectual property; the most renowned types are patents, copyrights, trademarks, and trade secrets. The intersection of intellectual property (IP), medicines, and legal concerns in India represents a dynamic landscape shaped by a complex interplay of domestic laws, international agreements, and socio-economic factors. This abstract provides a comprehensive overview of the multifaceted issues surrounding IP rights, access to medicines, and legal frameworks in the I
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Conference papers on the topic "Advanced pricing agreements"

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Diaz, Suhail Felicia, Luigi Alfonso Saputelli, Maria Angela Capello, Herminio Passalacqua, and Elvis Hernandez-Perdomo. "Forecasting Asset Lifecycle Profitability Through Energy Efficiency and CO2 Utilization Initiatives." In SPE EuropEC - Europe Energy Conference featured at the 83rd EAGE Annual Conference & Exhibition. SPE, 2022. http://dx.doi.org/10.2118/209666-ms.

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Abstract Under a new energy landscape, oil and gas operators are more focused on energy efficiencies to satisfy global Climate Change initiatives driven by the Paris Agreement (COP21), and pursuing SDG13, the United Nations Sustainable Development Goal 13, Climate Change. The new approach influences production predictions associated with energy balances and GHG emissions. Estimating the initial baseline and forecasting CO2 emissions along the hydrocarbon value chain is the first step to address Sustainable Development Strategy (SDS) goals and build a carbon-free future for new generations to c
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Diaz, Suhail Felicia, Luigi Alfonso Saputelli, Maria Angela Capello, Herminio Passalacqua, and Elvis Hernandez-Perdomo. "Forecasting Asset Lifecycle Profitability Through Energy Efficiency and CO2 Utilization Initiatives." In SPE EuropEC - Europe Energy Conference featured at the 83rd EAGE Annual Conference & Exhibition. SPE, 2022. http://dx.doi.org/10.2118/209666-ms.

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Abstract Under a new energy landscape, oil and gas operators are more focused on energy efficiencies to satisfy global Climate Change initiatives driven by the Paris Agreement (COP21), and pursuing SDG13, the United Nations Sustainable Development Goal 13, Climate Change. The new approach influences production predictions associated with energy balances and GHG emissions. Estimating the initial baseline and forecasting CO2 emissions along the hydrocarbon value chain is the first step to address Sustainable Development Strategy (SDS) goals and build a carbon-free future for new generations to c
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Reports on the topic "Advanced pricing agreements"

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Ongore, Mary, and Prisca Musibi. Implementation of Advance Pricing Agreements: The Case for Low- and Lower-Middle-Income Countries. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.032.

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Advanced pricing agreements (APAs) aim to prevent transfer pricing (TP) disputes, increase certainty, and ultimately reduce the TP risk. This is achieved through taxpayers and tax authorities agreeing in advance on the criteria for determining the arm’s length pricing of transactions. These agreements are typically valid for several years, assuming that critical assumptions remain unchanged. Interest in APAs has been steadily increasing, seemingly partly due to Action 14 of the Base Erosion and Profit Shifting (BEPS) project, which recommends the facilitation of effective dispute resolution me
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Ongore, Mary, and Prisca Musibi. Implementation of Advance Pricing Agreements: The Case for Low- and Lower-Middle-Income Countries. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.036.

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Advanced pricing agreements (APAs) aim to prevent transfer pricing (TP) disputes, increase certainty, and ultimately reduce the TP risk. This is achieved through taxpayers and tax authorities agreeing in advance on the criteria for determining the arm’s length pricing of transactions. These agreements are typically valid for several years, assuming that critical assumptions remain unchanged. Interest in APAs has been steadily increasing, seemingly partly due to Action 14 of the Base Erosion and Profit Shifting (BEPS) project, which recommends the facilitation of effective dispute resolution me
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Kwan, Thomas, and Cedric Philibert. Optimizing Renewable Energy Integration and Grid Costs for Electrified Ammonia Production. Schneider Electric, 2024. http://dx.doi.org/10.58284/se.sri/dghe6934.

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The global energy transition and the need to decarbonize the chemicals industry have highlighted the potential of electrified ammonia production (e-ammonia) as a sustainable, low-carbon pathway. This comprehensive techno-economic analysis integrates renewable energy, advanced process controls, and a systems-level approach to optimize e-ammonia production. The study examines five energy mix scenarios and two process flexibility configurations, optimizing key components to minimize the levelized cost of ammonia (LCOA) production. Key findings include: Renewable energy integration, particularly i
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Manual on the Handling of Multilateral Mutual Agreement Procedures and Advance Pricing Arrangements. Organisation for Economic Co-Operation and Development (OECD), 2023. http://dx.doi.org/10.1787/f0cad7f3-en.

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