Advance pricing agreement
An advance pricing agreement (APA) is an ahead-of-time agreement between a taxpayer and a tax authority on an appropriate transfer pricing methodology (TPM) for a set of transactions at issue over a fixed period of time (called "Covered Transactions"). Most APAs involve U.S. taxpayers and the US Internal Revenue Service (IRS), but APAs are also made outside the United States.
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Advance pricing agreement
An advance pricing agreement (APA) is an ahead-of-time agreement between a taxpayer and a tax authority on an appropriate transfer pricing methodology (TPM) for a set of transactions at issue over a fixed period of time (called "Covered Transactions"). Most APAs involve U.S. taxpayers and the US Internal Revenue Service (IRS), but APAs are also made outside the United States.
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Advance Pricing Agreements (AP ...... hen Zeitraum von zehn auf 411.
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An advance pricing agreement ( ...... sonnel, or an Appeals Officer.
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Een advance pricing agreement ...... n transfer pricing-geschillen.
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Los acuerdos previos sobre pre ...... Administraciones tributarias.
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Advance Pricing Agreements (AP ...... gelt in Deutschland § 178a AO.
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An advance pricing agreement ( ...... ade outside the United States.
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Een advance pricing agreement ...... n transfer pricing-geschillen.
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Los acuerdos previos sobre pre ...... Administraciones tributarias.
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Acuerdo previo sobre precios de transferencia
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Advance Pricing Agreement
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Advance pricing agreement
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Advance pricing agreement
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