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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