Régimen jurídico de los acuerdos previos de valoración (APAS)

Abstract

Analizado el régimen jurídico de los APAs, no podemos finalizar este trabajo sin resaltar los hallazgos e ideas más importantes que se han ido exponiendo a lo largo del mismo. No pretendemos hacer una recapitulación exhaustiva de todas las cuestiones y problemas planteados, sino dejar constancia de las ideas y críticas que pueden facilitar una valoración en conjunto del régimen jurídico de APAs en el ordenamiento tributario español y de los aspectos sobre los que se debe reflexionar para optimizar su eficacia. Aspectos que, al ser el resultado del análisis comparativo de diversas jurisdicciones APA y de los avances alcanzados en el ámbito internacional, permiten el diseño sintético de una teoría general sobre los APAs...Having analyzed the Spanish legal framework for Advance Pricing Agreements (Spanish APA program), we cannot finish this PhD work without highlighting the most important findings and ideas that have been expressed throughout it. We do not intend to make a detailed summary of all the issues and problems discussed, but to place on record the critical ideas for a clear overview of Spanish APA program, as well as the aspects that should be considered in order to improve its effectiveness. Since these aspects are the result of the comparative analysis between different APA jurisdictions and the progress achieved at the international level, they allow the synthetic design of a general theory on APAs. An APAs is a binding arrangement between the tax administration and any taxpayer involved in controlled transactions to which transfer pricing law applies, with the purpose to agree, prior to the execution of such transactions, the essential criteria (transfer pricing method, comparable data and critical assumptions) to determine their market price for a given period of time. When we refer to bi or multilateral APAs, we are talking about binding agreements between tax administrations in two or more countries governing the referred criteria in order to determine how future transactions between associated taxpayers established in their respective jurisdictions will be treated for tax purposes. An APA provides legal certainty to taxpayers. As long as the terms and conditions of the APA are satisfied, the transfer pricing issues covered by the APA will not be subject to audit adjustments by the tax authorities. In this regard, an APA prevents tax examinations and litigation of transfer pricing issues that are usually costly and time-consuming for both taxpayers and tax administrations. Besides, it also provides a worthwhile opportunity for tax administrations and taxpayers to cooperate with each other in flexible and non-adversarial environment. So, the APA program is designed to be a flexible problem-preventing process, based on cooperative and principled negotiations between both parties..