Inland Revenue recently updated its guidance on the Advance Pricing Agreement (APA) application process and published a list of steps aiming to standardize the process. Agreements can be required from Inland Revenue alone (unilateral) or between Inland Revenue and another tax authority or authorities. Inland Revenue charges only NZ$322 for a unilateral APA and bilateral APAs are generally free (outย of pocket travel costs may be charged).
France: Draft Finance Bill 2016
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