Canada - English

Details

  • Service: Tax, International Tax Services, Transfer Pricing
  • Type: White paper
  • Date: 6/28/2012

Navigating APAs 

With APA activity rising and new programs coming on-stream worldwide, KPMG's survey report Advance Pricing Arrangements: Navigating APAs is a collection of companies’ experiences as they engage in Advance Pricing Arrangements.

Navigating APAs
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Introduction

 

To explore experiences with APAs, KPMG International surveyed tax directors (or their equivalents) from 25 multinational companies in seven countries.

 

Key findings

 

An executive summary of the most important findings and insights arising from the survey.

 

Benefits and drawbacks

 

Negotiating an APA may consume a lot of time and resources, but most survey respondents felt that the benefits outweigh the costs.

 

When to pursue an APA

 

The size, novelty and complexity of a company’s transactions often drive the decision to seek an APA.

 

Fast-Track APAs

 

Most respondents expect taxpayer demand for APAs to increase. To keep up with rising volumes, tax authorities should consider adopting streamlined, expedited APA processes.

 

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