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Practical TP Dispute Resolution

 
John Hobster and Gary J Mills from London and Bob Ackerman and Kathryn O'Brien from Washington DC all of Ernst & Young LLP's Transfer Pricing Controversy practice discuss transfer pricing dispute resolution
 
This article explores recent trends and developments in transfer pricing dispute resolution. Specifically it focuses on the technical framework and practical observations on an important mechanism available to multinational corporations (MNCs) to mitigate and manage their exposure to economic double taxation. This is the Mutual Agreement Procedure (MAP) also anecdotally known as Competent Authority (CA) as it is to the appointed Competent Authority of a particular state that a claim is made.
 
We will outline the technical framework under which these dispute resolution processes exist...

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