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

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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