KPMG conducted in-depth interviews with tax directors (or their equivalents) from 25 multinational companies in seven countries to explore current perceptions and experiences with APA programs.
Findings were analysed by a panel of transfer pricing leaders from a number of KPMG firms. This report discusses the findings.
Key questions included:
- Are APA programs operating efficiently and effectively?
- Are businesses finding that the comfort that their transfer pricing policies will not be challenged is worth the cost and effort of negotiating these agreements?
- Are there steps that taxpayers can take to ease the process and get better results?
- Are they getting what they need from their transfer pricing advisors?
- Are there opportunities to fine-tune these programs to make them simpler and more effective for everyone involved?