Should multinational companies request an advance pricing agreement (APA) - or shouldn't they?, arqus, Quantitative Research in Taxation, <link www.arqus.info/mobile/paper/arqus_173.pdf - external-link-new-window "Opens external link in new window">Discussion Paper No. 173</link>, <link www.arqus.info - external-link-new-window "Opens external link in new window">www.arqus.info</link>.