Heather Schafroth Explores Key Trends in APA/MAP at ITR Transfer Pricing Forum Europe

This session covers key trends in Advance Pricing Agreements (APAs) and Mutual Agreement Procedures (MAPs), focusing on evolving dispute prevention and resolution in a complex tax landscape. It highlights the growing use of bilateral and unilateral APAs, regional uptake in developing economies, and challenges from longer timelines. The session also explores the increasing role of MAP arbitration and the potential move toward greater transparency, including possible public disclosure of outcomes.

• APA/MAP as dispute prevention tools
• BAPA vs UAPA trends
• Increasing timelines in developing jurisdictions
• MAP arbitration developments
• Transparency and disclosure trends