Apa Agreement

The competent authority for all types of CCA agreements is the financial management of the Republic of Slovenia. In October 1999, the OECD published an update of the 1995 OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (hereinafter referred to as the “Guidelines”). This update takes the form of a new annex to the Guidelines, which contains 91 guidelines for the implementation of prior consent agreements under the mutual agreement procedure (ASOP). The Annex is an integral part of the Guidelines, as set out in the DECISION of the OECD Council of 28 October of 28 October to amend its original Recommendation on the 1995 Guidelines to include the new Guidelines in that Annex. It therefore has the same status as the eight existing chapters of the Guidelines. The applicant shall determine the content of the PA in his application. The application must define the scope of application, both in time and in substance. . .

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