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Advanced Pricing Agreements (APA) Framework

January 1, 2025
Advanced Pricing Agreements (APA) Framework

Advanced Pricing Agreements (APA) Framework

HMRC offers APA programs (unilateral, bilateral, multilateral) providing certainty for future transfer pricing positions. The UK APA program follows OECD BEPS recommendations.

Source:

UK: Multinational Top-up Tax Guidance

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