Beslechting van transfer pricing geschillen

Abstract

The research focuses on the various procedures for transfer pricing dispute

resolution existing at an international level between states and taxpayers.

These procedures are the advance pricing agreement procedure, the mutual

agreement procedure and the arbitration procedure. The objective of the research is to determine to what extent the current transfer pricing procedures provide a fair and also sufficiently efficient and effective framework for the resolution of cross-border transfer pricing disputes. The answer to the central question will be based on an evaluation of the dispute resolution framework against the higher national and international standards of fair trial and on stocktaking research (i) into the results acquired with the procedures at national and international level, (ii) into the present national and international legal basis for its implementation, and (iii) into the changes in the procedures that were over the years introduced. Next, the study identifies the main issues in the dispute resolution framework paying equal attention to each of the transfer pricing procedures. Finally, the study offers recommendations that can solve the identified issues and that can, in particular, create a framework for the resolving cross-border transfer pricing disputes that responds better to the criteria of fairness, efficiency and effectiveness.