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Multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs) offer greater tax certainty to both taxpayers and tax administrations where different parts of the same transaction or arrangement involving a multinational enterprise are covered by multiple bilateral tax...
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In today's ever globalised world, we are witness to a shifting world order with significant changes not only in … challenges, while remaining relevant to real world issues, requires critical appraisal of a variety of methodological approaches …
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