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Documentation Requirements, FIN 48, and APAs: Have New Disclosure Requirements Introduced Risk Factors that Make Advance Pricing Agreements More Advantageous?


Description: While the U.S. APA program offers companies involved in related-party transactions an opportunity to mitigate transfer pricing risk, the burdens of participation in the program have discouraged some companies from participating. This article examines whether recent changes in documentation requirements and mandatory disclosures, including those of FIN 48, will cause greater transfer pricing uncertainty, leading some previously reluctant firms to seek APAs. The article offers some background on U.S. documentation requirements before delving into the details of the APA program, including a discussion of the various types of APAs and the possibility of using a retroactive APA to resolve an ongoing transfer pricing dispute.

Authors bio:
By Brian Andreoli , Partner, and Sheila Geraghty, Of Counsel, DLA Piper LLP


Countries Covered United States


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