advance pricing agreement
- advance pricing agreement
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A mechanism whereby the setting of transfer prices in respect of specified controlled transactions may be agreed with tax administrations in advance of the transactions being undertaken and reported. This is designed to offer certainty for a taxpayer that the transfer pricing covered by the arrangement will not be challenged during the period of the arrangement, subject to the terms of the arrangement being observed.
Practical Law Dictionary. Glossary of UK, US and international legal terms.
www.practicallaw.com.
2010.
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Advance Pricing Agreement — An Advance Pricing Agreement (APA) is an agreement between a taxpayer and a taxing authority on an appropriate transfer pricing methodology (TPM) for some set of transactions at issue (called Covered Transactions ). Most APAs involve US taxpayers … Wikipedia
Advance Pricing Agreement — Dieser Artikel wurde auf den Seiten der Qualitätssicherung eingetragen. Bitte hilf mit, ihn zu verbessern, und beteilige dich bitte an der Diskussion! Folgendes muss noch verbessert werden: Relevanz lässt sich erahnen, so aber kein sinvoller … Deutsch Wikipedia
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Congestion pricing — Typical traffic congestion in an urban freeway. Shown here I 80 Eastshore Freeway, Berkeley, United States … Wikipedia
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APA — may stand for: * American Psychiatric Association * American Psychological Association; also ** APA style, a writing format developed by the above * American Psychoanalytic Association * American Psychopathological AssociationAPA may also stand… … Wikipedia
