advance pricing agreement

advance pricing agreement
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. . 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

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  • Advance Determination Ruling - ADR — A decision or ruling issued by the Internal Revenue Service to a taxpayer with regard to a taxation or pricing matter. While determination letters from the IRS usually address transactions that have already occurred, they may also be issued on… …   Investment dictionary

  • Transfer pricing — refers to the pricing of contributions (assets, tangible and intangible, services, and funds) transferred within an organization. For example, goods from the production division may be sold to the marketing division, or goods from a parent… …   Wikipedia

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  • Congestion pricing — Typical traffic congestion in an urban freeway. Shown here I 80 Eastshore Freeway, Berkeley, United States …   Wikipedia

  • Steven Hannes — Steven P. Hannes is a partner in the law firm of McDermott Will Emery LLP based in the Washington, D.C. office. Mr. Hannes was named Best of the Best tax advisors for transfer pricing in surveys by Euromoney in 2001 and 2008. He is also ranked… …   Wikipedia

  • 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

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