Skip to main content

SAGE Social Science Thesaurus

Search from vocabulary

align
annotate
download

Concept information

social science subjects > business and management > marketing (business) > marketing > advanced pricing agreement
... > social science subjects > health and social care > health and society > cancer and society > industry > book industry > publishing industry > journalism > industry and economics > marketing > advanced pricing agreement
... > social science subjects > business and management > types of industry > communication industry > book industry > publishing industry > journalism > industry and economics > marketing > advanced pricing agreement
... > social science subjects > library and information science > information science > publishing > book industry > publishing industry > journalism > industry and economics > marketing > advanced pricing agreement
... > social science subjects > library and information science > information science > publishing > journalism > industry and economics > marketing > advanced pricing agreement
... > social science subjects > communication and media studies > media studies > media forms > journalism > industry and economics > marketing > advanced pricing agreement

Preferred term

advanced pricing agreement  

Definition

  • An advanced pricing agreement (APA) represents a binding agreement between a multinational corporation and a country's tax authority as to the transfer price for a specified cross-border transaction known as the covered transaction. A typical APA will specify the covered transaction, the agreed transfer price, and an effective time period. [Source: Encyclopedia of Business in Today's World; Advanced Pricing Agreement]

Broader concept

Belongs to group

URI

http://data.loterre.fr/ark:/67375/N9J-ZCH3SWFN-C

Download this concept:

RDF/XML TURTLE JSON-LD