Voorbeelden van het gebruik van Apas in het Engels en hun vertalingen in het Nederlands
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Best things to do in Apas.
APAs are an exemplary method of dispute avoidance.
Statistics and meaning of name Apas.
APAs start with the taxpayers' decision to request an APA.
However the Guidelines also include a section on Unilateral APAs.
APAs must provide certainty for taxpayers and tax administrations.
resolution procedures(including APAs and prior consultation);
For most APAs, each CA should produce a position paper containing the tax administration's evaluation.
An interesting Street Market is held every Sunday morning on the corner of Jalan Apas and Jalan Kuhara.
Unilateral APAs will only require understandings between a tax administration
The provisions set procedures for competent authority to authorise the APAs and set organisational requirements for the APAs.
APAs are considered to be an efficient tool for dispute avoidance as they provide advance certainty concerning the transfer pricing methodology.
These guidelines focus on bi and multilateral APAs because they are considered as the most efficient tool to prevent double taxation.
suggestions of the JTPF on APAs.
A list of cost contribution agreements, APAs and rulings covering transfer pricing aspects as far as group members in the EU are affected; and.
Although there may be circumstances where the taxpayer has good reasons to believe that a unilateral APA is more appropriate than a bilateral, bilateral APAs are preferred over unilateral APAs.
Bilateral and multilateral APAs will require agreements between tax administrations
legal procedures concerning APAs, it is the taxpayer's responsibility to ensure that all applications are made in time.
APAS renewable energies 1994 is a compilation of the 1994 results of the APAS initiative bridging renewable energy activities in the third
By following the guidelines, Member States will encourage the use of APAs which will lead to better dispute avoidance,
APAs are agreements between the tax administrations of EU Member States concerned defining how future transactions between related taxpayers established in two or more Member States will be taxed.
When considering historical information, MS should keep in mind that APAs concern the future
A list of any APAs already entered into by any of the associated enterprises involved in the APA which relate to the same
Rules on fees and complexity thresholds can be used by tax administrations to ensure APAs are only made available where they are considered appropriate by those tax administrations.
In the absence of new data, the conclusion reached by APAS in its 1996 report on short sea shipping
initiative for the ACP countries and Apas initiative(promotion, assistance and support action)
Parallel to this and following the outcome of the APAS report on short sea shipping
for example demonstration projects and so-called APAS measures"Actions de Préparation, d'Accompagnement et de Suivi.
iZac or APAS) with a form of"intuition" and"sensitivity" that enables it to adapt its behaviour to the actions and movements of the human operator.
OTFs and APAs and for the financial instruments specified by delegated acts under paragraph 8c.