As business operations in emerging markets increase, more countries are implementing and developing advance pricing agreement (APA) regimes. China, India and Turkey represent three different approaches but indicate that APAs are an increasingly popular option for taxpayers in certain situations.
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.