To What Distance Advance Pricing Agreement Can Improve the lawful conviction to the taxpayer? One immeasurableness, 12 Times New Roman, No demand meet nor preamble or register of pages. Footnotes from at last 16 allusion (one immeasurableness, 8 times new roman) Structure 1. Enhancing Tax Payers Conviction through APA from OECD Perspective. - A scanty compendium of stately APAs from OECD - and what susceptibility be lawful security issues that susceptibility be commence from OECD on APAs? (put issue of subject) 2. Enhancing Taxpayers Conviction through APA from EU Guidelines Perspective - A scanty compendium of stately APAs from EU guidelines and - what susceptibility be lawful security issues that susceptibility be commence from EU Guidelines on APAs? (put issue of subject) Conclusion to what distance APA can improve a lawful conviction to the taxpayer from OECD and EU guidelines. Reference: 1. Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee on the fruit of the EU Joint Transfer Pricing Forum in the room of question deviation and separation procedures and on Guidelines for Advance Pricing Agreements amid the EU.