APA, BAPA and MAP
For more than 10 years VVA EO assists both taxpayers and local Competent Authorities (CAs) in the context of Unilateral, Bilateral and Multilateral Advance Pricing Agreements (APA, BAPA and MAPA), and of the resolution of international tax disputes (Mutual Agreement Procedures, MAP).
Negotiations between taxpayers and CAs (especially in multilateral cases) involve the capability of developing a clear strategy for managing the process, providing the most reliable and faultless economic support and being able to react quickly to the obstacles that may arise. Grounded in the several cases it has been involved in, VVA EO grants an effective process through the following stages:
- Understanding in advance both the economic implications of the case and the positions of the relevant CAs, in order to have a clear mapping of the potential misalignments;
- Development of robust and reliable economic studies, specifically addressing the identified issues, supporting and assisting both taxpayers and CAs; and Ongoing assistance during the negotiations, developing ad-hoc economic analysis and collecting evidence, targeting the ‘hard topics’ raised in the course of the procedure.