Caroline Silberztein, head of the transfer pricing unit in the OECD centre for tax policy and administration answers Catherine Snowdon's questions about the problems that face APA programmes today and how the OECD will work to improve its guidelines in this area.
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.