5.8. Advanced Pricing Agreements (APA)


Jesús Aldrin Rojas
lectronic document
Spanish and English
 CIAT June 2023

Contents note:

The CIAT Executive Secretariat invites you to download and read chapter 5.8. Advanced Pricing Agreements of the Manual for the Control of International Tax Planning, written by Jesús Aldrin Rojas.

Chapter 5.8 analyzes the concept of Advanced Pricing Agreements (APAs), their characteristics, advantages and their proliferation in Latin America and the Caribbean. Additionally, mechanisms for negotiating and implementing APA programs are proposed.

This chapter was written in memory of Robert Feinschreiber, a recognized expert in transfer pricing of North American origin, who passed away in October 2020. Robert Feinschreiber, in his last years of life, has selflessly contributed to CIAT initiatives and publicized our institution through his publications.

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