Global

Details

  • Service: Tax, Global Transfer Pricing Services
  • Type: Survey report
  • Date: 5/1/2012

Taxpayer views 

With APA activity rising and new programs coming on-stream worldwide, KPMG International’s survey report Advance Pricing Arrangements: Navigating APAs takes stock of companies’ experiences by asking these questions.


  • 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 APAs?
  • What can you do can take to ease the process and get better results?
  • Are companies getting what they need from their transfer pricing advisors?
  • Are there ways that tax authorities could make these programs simpler and more effective for everyone involved?
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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