The main benefits of an APA include: – the prevention of tax controls for APA-covered transactions (reducing costs and related efforts) and eliminating any transfer pricing adjustments: – removal of late interest and penalties for possible transfer pricing adjustments; Eliminating the costs of establishing the transfer pricing record for APA-covered transactions (during the period during which the APA is in effect); Avoid double taxation. Taxpayers can also ask the Spanish tax authorities to submit the proposal to the tax authorities of other countries in which tax companies are established, in order to reach an agreement between the various tax authorities, making the assessment the same for all persons monitored. Companies that conduct tax transactions can enter into a pre-price agreement with the Spanish tax authorities on the taxpayer`s transfer prices. Pre-price agreements (APAs) apply for a period that cannot exceed the next four years beyond the jen in which it was approved. A Pre-Pricing Agreement (APA) is a procedural agreement between one or more tax payers and one or more tax authorities, which aims to avoid transfer pricing disputes by pre-defining a set of criteria for certain cross-border controlled transactions within a specified time frame, to ensure that they respect the length-of-arm principle. These agreements allow taxpayers to avoid future transfer pricing disputes with Spanish tax authorities and become an effective alternative to the traditional tax control procedure. Estos acuerdos previos pueden ser unilaterales, cuando se celebran entre una administracién tributaria y un contributyente y también pueden ser multilaterales, que implican en el acuerdo a dos o mes Administraciones tributarias.  Japan has a formal APP program that can be used for all corporate taxpayers. In practice, as in most countries, tax authorities reserve the right to reject APA applications in some cases, for example.
Privacy – Print page Lo sujetos pasivos que realicen operaciones con partes relacionadas y que estén sometidos a precios de transferencia, podrén efectuar una consulta al respecto, al Servicio de Rentas Internas con la finalidad dedeterminar dichos precios de transferencia. Para lo cual la administracién tributaria promulcia la Resolucién No. Resolucién NAC-DGERCGC14-00001048 de fecha 1 de ciembre 2014, que establece el procedimiento para la absolucién de consultas sobre valoracién previa de operaciones efectuadas entre partes relacionadas para la determinacién de precios de transferencia.