However, not all countries offer APAs. Austria, Brazil, and Denmark don't, and India is just now considering establishing a program. Where APAs are available, industries that are especially keen on them include automotive, consumer products, financial services, oil and gas, and pharmaceutical, E&Y found.
Location is a factor in other ways as well; for example, Japanese authorities have been pursuing medical devices and technology-related industries, and transactions conducted in low-tax jurisdictions are more likely to attract scrutiny.
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