This June, the Inter-American Center of Tax Administrations (CIAT) published the section on transfer pricing agreements from its Manual on the Control of International Tax Planning. This section was led by our partner, Jesús Aldrin Rojas M., and covers topics such as: What is an advance pricing agreement (APA) and what is it used for? Its variations, advantages and disadvantages, considerations for tax authorities, the negotiation procedure of an APA, the impact of the Covid-19 pandemic on APA negotiations, the status of APA programs in the Americas, and some recommendations for taxpayers.
The CIAT Manual on the Control of International Tax Planning is developed by the most distinguished tax experts on the continent and aims to provide information on taxpayer risk factors and assess the control tools available to tax authorities. This section was dedicated to the memory of Robert Feinschreiber (October 2020), a distinguished and highly esteemed professional in the field of transfer pricing.
https://www.ciat.org/manual-sobre-el-control-de-la-planeacion-tributaria-internacional-del-ciat-5-8-acuerdos-anticipados-de-precios-de-transferencia/
