US APMA stats for 2013 show promise but proposals have negative undertones

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US APMA stats for 2013 show promise but proposals have negative undertones

Sophie Harding
April 02 2014

New proposals for APA and MAP applications, released during the last quarter of 2013, reflect changes in the advance pricing and mutual agreement programme’s (APMA) structure. The proposals emphasise a desire to resolve as many tax issues as possible in one procedural format.

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Sophie Harding worked at ITR between 2014 and 2015
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