Advance Pricing Agreements and their possible application in Armenia

Gyurjyan, Armen

dc.contributor.advisor	Martirosyan, Hakob
dc.contributor.author	Gyurjyan, Armen
dc.date.accessioned	2021-09-09T13:29:19Z
dc.date.available	2021-09-09T13:29:19Z
dc.date.created	2017
dc.date.issued	2017
dc.identifier.uri	https://dspace.aua.am/xmlui/handle/123456789/1993
dc.description	Thesis	en_US
dc.description.abstract	This research is aimed to discuss the issue of absence of provisions on Advance Pricing Agreement in the Tax Code, indicating some possible complications and positive developments in the relationships between taxpayers and tax authorities that can be associated with the introduction of APAs. To achieve this objective, the research will attempt to conduct a cross-country analysis of law and practice in the area in countries, such as UK, Malaysia, Poland, Hungary, having incorporated provisions on Advance Pricing Agreements in their domestic legislations.	en_US
dc.language.iso	en_US	en_US
dc.publisher	American University of Armenia	en_US
dc.subject	2017	en_US
dc.subject	AUA	en_US
dc.subject	American University of Armenia (AUA)	en_US
dc.subject	Advance Pricing Agreements	en_US
dc.subject	APA	en_US
dc.subject	Armenia	en_US
dc.subject	Taxes	en_US
dc.subject	Transfer pricing	en_US
dc.title	Advance Pricing Agreements and their possible application in Armenia	en_US
dc.type	Thesis	en_US