The OECD has published the Bilateral Advance Pricing Arrangement Manual. The Manual is part of the tax certainty work programme of the Forum on Tax Administration (FTA) and was produced jointly by members of the FTA MAP Forum and its focus group on Identifying improvements to the Advance Pricing Agreement (APA) process. The document was approved by the Inclusive Framework on BEPS, as well as all members of the FTA, on 6 July 2022.
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Bilateral Advance Pricing Arrangement Manual
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