The latest issue of CMS Tax Connect looks at the availability of advance pricing agreements (APAs) in a range of countries covered by the CMS Alliance.
An APA allows a group to confirm with the tax authority that the prices used for intra-group transactions comply with the arm’s length principle and, to the extent that the taxpayer complies with the terms of the APA, the tax authority cannot reassess the prices used for the intra-group transactions covered by the APA.
Download a copy of the CMS Tax Connect.
Banking & Finance
Financial Services Professionals
Pension Professionals
Financial Institutions
Accountants & Actuaries
Defendant Personal Injury
Consumer Products
Manufacturing
Food & Drink
Retail
Energy & Climate Change
Oil & Gas
Power Projects
Mining and Minerals
Water
Healthcare
Healthcare, Social Care and Life Sciences
Life Sciences & Healthcare
Hospitality, Travel & Leisure
Infrastructure & Projects
Cyber
Insurance Brokers
Solicitors
Surveyors
Technology
Reinsurance
Warranty & Indemnity Liability
Other Classes
Fine Art, Specie and Jewellers' Block
Trade Credit and Political Risk Practice
Title Indemnity
Aviation
Construction & Energy
Construction CAR/EAR
Energy
Property
Directors’ & Officers’ Liability
Marine
Professional Negligence
Construction PI
Insurance
Education
Private Equity
Real Estate
Construction & Engineering
TMT - Technology, Media & Telecommunications
Tax
