United Kingdom: Advance pricing agreements : what will they offer?

• Autores: Fiona Baylis
• Localización: European taxation, ISSN 0014-3138, Vol. 40, Nº. 6, 2000, págs. 229-234
• Idioma: inglés
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• Resumen

  • 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.