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advance pricing arrangement (APA)

An agreement between a taxpayer and a taxing authority in advance of a taxable transaction. An APA is intended to solve potential taxation disputes in a cooperative manner. APAs apply to a variety of transactions, such as sales, transfer of assets, and loan transactions.

Related information about advance pricing arrangement (APA):
  1. Advance Pricing Arrangement (APA) Survey | KPMG | GLOBAL
    KPMG International's survey of senior tax directors explores experiences with APA programs and identifies how they could be improved.
     
  2. Government to notify the rules for advance pricing arrangement soon
    Aug 14, 2012 ... India will notify the rules for advance pricing arrangement (APA) that signal a shift away from aggressive tax approach that resulted in transfer ...
     
  3. What is advance pricing arrangement (APA)? definition and meaning
    Definition of advance pricing arrangement (APA): An agreement between a taxpayer and a taxing authority in advance of a taxable transaction. An APA is ...
     
  4. advance pricing arrangement guidelines - Lembaga Hasil Dalam ...
    Advance Pricing Arrangement (APA). An arrangement made to determine in advance the appropriate set of criteria to ascertain the arm's length transfer prices of ...
     
  5. China Advance Pricing Arrangement Annual Report
    China Advance Pricing Arrangement. Annual Report. (2009). State Administration of Taxation. People's Republic of China ...
     
  6. India Introduces Guidelines For Advance Pricing Arrangement ...
    Oct 30, 2012 ... On August 30, 2012, the Central Board of Direct Taxes ("CBDT") issued guidance on its advance pricing arrangement ("APA") program.
     
  7. Advance pricing arrangement (apa) - Moneycontrol.com
    What is Advance pricing arrangement (apa)? An arrangement that determines, in advance of controlled transactions, an appropriate set of criteri.
     
  8. Advance pricing arrangement program 2010-11update
    Dec 5, 2011 ... This update provides an analysis of the cases completed as part of the Advance Pricing Arrangement (APA) Program for the financial year ...