CIOT ADIT International tax & transfer pricing courses - OECD (2023), Manual on Handling Multilateral MAPs and APAs

In this week's video we look at an overview of the recent OECD guidance on multilateral MAPs and APAs and at the examples given. Comments on my reading of the example hybrids and art. 1'2 will be much appreciated :-) Want to learn more about International corporate income tax or Transfer pricing? See https://youtu.be/8PVLV1QFAo8 and our courses at https://bettertax.info. For more detail on our international tax course see https://youtu.be/oEOAqFylidA, for transfer pricing see https://youtu.be/VoDyH8LME1c Source document: https://www.oecd-ilibrary.org/taxation/manual-on-the-handling-of-multilateral-mutual-agreement-procedures-and-advance-pricing-arrangements_f0cad7f3-en