In an effort to meet certain minimum standards in relation to the implementation of Advance Pricing Agreements (“ APA ”), as addressed under Action Plan Number 14 OECD/G20 Base Erosion and Profit Shifting (BEPS) Project (“ BEPS Action Plan ”), [1] the Minister of Finance (“ Minister ”) has issued Regulation on the Implementation Procedure for Advance Pricing Agreements (“ Regulation 22/2020 ”).

Application and Submission Procedures for Advance Pricing Agreements Simplified
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