UK releases APA practice statement
September 29, 2010
HM Revenue and Customs in the UK has released a draft Statement of Practice on advance pricing arrangements (APAs) to update its 1999 statement.
The document provides more transparency about the APA process and presents an update of the rules for the various changes to legislation over the last 11 years.
Sorry. You must be a subscriber to view this article. Alternatively, why not take a free trial? To subscribe and access this article immediately simply click here or call +44(0)207 779 8380.