{"id":1014,"date":"2023-06-26T21:32:33","date_gmt":"2023-06-26T21:32:33","guid":{"rendered":"https:\/\/qcgtransferpricing.com\/en\/?p=1014"},"modified":"2025-03-16T12:37:02","modified_gmt":"2025-03-16T18:37:02","slug":"publication-of-the-advance-pricing-agreements-section-of-the-ciat-manual-on-the-control-of-international-tax-planning","status":"publish","type":"post","link":"https:\/\/qcgtransferpricing.com\/en\/blog\/publication-of-the-advance-pricing-agreements-section-of-the-ciat-manual-on-the-control-of-international-tax-planning\/","title":{"rendered":"Publication of the Advance Pricing Agreements Section of the CIAT Manual on the Control of International Tax Planning"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">This June, the Inter-American Center of Tax Administrations (CIAT) published the section on transfer pricing agreements from its <strong>Manual on the Control of International Tax Planning<\/strong>. This section was led by our partner, <strong>Jes\u00fas Aldrin Rojas M.<\/strong>, 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.<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The <strong>CIAT Manual on the Control of International Tax Planning<\/strong> 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 <strong>Robert Feinschreiber<\/strong> (October 2020), a distinguished and highly esteemed professional in the field of transfer pricing.<br>\u00a0<a href=\"https:\/\/www.ciat.org\/manual-sobre-el-control-de-la-planeacion-tributaria-internacional-del-ciat-5-8-acuerdos-anticipados-de-precios-de-transferencia\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.ciat.org\/manual-sobre-el-control-de-la-planeacion-tributaria-internacional-del-ciat-5-8-acuerdos-anticipados-de-precios-de-transferencia\/<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>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, Jes\u00fas Aldrin Rojas M., and covers topics such as: What is an advance pricing agreement (APA) and what is it used for? [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-1014","post","type-post","status-publish","format-standard","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.8 (Yoast SEO v26.9) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Publication of the Advance Pricing Agreements Section of the CIAT Manual on the Control of International Tax Planning - QCG Transfer Pricing<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/qcgtransferpricing.com\/en\/blog\/publication-of-the-advance-pricing-agreements-section-of-the-ciat-manual-on-the-control-of-international-tax-planning\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Publication of the Advance Pricing Agreements Section of the CIAT Manual on the Control of International Tax Planning\" \/>\n<meta property=\"og:description\" content=\"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, Jes\u00fas Aldrin Rojas M., and covers topics such as: What is an advance pricing agreement (APA) and what is it used for? 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