Dispute avoidance


Dispute avoidance: Advance pricing agreements

Transfer pricing

Transfer pricing presents many tax, legal and operational challenges. To many taxpayers the magnitude of uncertainties – including the potential commitment of significant management time in the event of a transfer pricing examination – is not an acceptable business risk. APAs allow taxpayers to achieve greater certainty via advance agreements on their transfer pricing methods with one or more tax authorities.

Deloitte's experience with the APA process spans the development of the national programs and this historical knowledge and insight combined with more recent practical experience helps us help companies to manage their transfer pricing issues – particularly the risk of double taxation – on a prospective basis.

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Janis Cupans

Janis Cupans

Partner | Tax

Janis is a Partner, Head of the Tax department of Deloitte Latvia. Throughout more than 20 years of experience within Deloitte he has gained a wide range of practical experience in international and L... More

Barbara Žuromska

Barbara Žuromska

Director | Transfer Pricing

Barbara is an experienced director who specializes in transfer pricing and international tax matters for about 10 years. Barbara holds Bachelor's degree in Economics and LLM in Law and Finance that pr... More