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Concept information

Terme préférentiel

advanced pricing agreement  

Définition

  • 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]

Concept générique

Appartient au groupe

URI

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

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