Evaluation of Advance Pricing Arrangement Program

FINAL REPORT
Prepared for
Canada Customs And Revenue Agency

March, 2000
Northstar research partners

The files listed below are available for download in .pdf format.
IMPORTANT NOTICE: Users of Adobe Acrobat Reader

Except for the Appendices, you can download the other four sections of the document at once. Also, you can download any of the five sections by selecting:

• Introduction
• Part one - Executive summary
• Part two - Detailed qualitative findings
• Part three - Detailed quantitative findings
• Appendices

Table of Contents

Introduction

• Project Background and Research Objectives
• Research Methodology
• Reporting Perspective

Part one - Executive summary

• Implications

Part two - Detailed qualitative findings

• Attitudes Towards International Transfer Pricing
• First Contact and Expectations of the APA Program
• Actual Experience with the APA Program
• Assessment of APA Program Personnel
• Scope of APA Program
• Suggested Changes to the APA Program

Part three - Detailed quantitative findings

• Understanding International Transfer Pricing Issues
• Perceptions of Dispute Resolution Methods
• Awareness and Impressions of CCRA's APA Program
• Potential Size of APA Market
• Profile of Respondents

Appendices

• Discussions Outline
  - Personal Interviews
  - Focus groups
• Questionnaires
  - Medium/Large Sized Companies
  - Outside Tax Professionals