Advance pricing agreements : what will they offer?

Journal
Baylis, F.
United Kingdom
European Taxation 2000 (Volume 40), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The author discusses the United Kingdom's new APA regime in general, looks at how the Inland Revenue intends to conduct the APA process, and considers whether various concerns expressed during the consultation period have been addressed.