Federal tax authority publishes guidance on APAs

In September 2006, the Federal Ministry of Finance published a leaflet concerning the mutual agreement procedure (MAP) under tax treaties and the EC Arbitration Convention  On 5 October 2006, a leaflet concerning advance pricing agreements (APAs) under tax treaties was published. The leaflet provides general information on the legal basis of the APA, applicable provisions and the procedure's object and purpose. Details of the leaflet are summarized below.

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