OECD Provides Useful Guidance on Advance Pricing Agreements

Monique van Herksen discusses OECD’s recently published Bilateral Advance Pricing Arrangement Manual (BAPAM).

26 October 2022

Publication

In this article, which was published in Bloomberg’s Tax Management International Journal, Monique van Herksen discusses the recent guidelines from the Organisation for Economic Cooperation and Development (OECD), intended to provide best practices to improve the effectiveness of the bilateral advance pricing agreement process.

This document (and any information accessed through links in this document) is provided for information purposes only and does not constitute legal advice. Professional legal advice should be obtained before taking or refraining from any action as a result of the contents of this document.