A New Approach to the Venezuelan APA Program - Improvements Modeled after the US APA Program
17 Pages Posted: 23 Dec 2008
Date Written: April 10, 2008
Abstract
This paper reviews the Advance Pricing Agreement (APA) Program in the United States, based on the Internal Revenue Code Revenue Procedure 2006-9 and Announcement 2008-27 and the differences with the APA Program in Venezuela, established in the Venezuelan Income Tax Law. Additionally, the paper proposes improvements to the Venezuelan APA Program modeled after the US APA Program as a way to provide a better service by the Tax Administration in Venezuela for taxpayers looking to obtain an Advance Pricing Agreement.
Keywords: APA Program, Venezuela
JEL Classification: E61, E62, F3, H20
Suggested Citation: Suggested Citation
Bazo, Andres E., A New Approach to the Venezuelan APA Program - Improvements Modeled after the US APA Program (April 10, 2008). Tax Notes International, Vol. 51, No. 1, 2008, Available at SSRN: https://ssrn.com/abstract=1319903
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