advance pricing agreement

Tax. A usu. binding arrangement made between a multinational company and one or more national tax authorities about what method the company will use to calculate transfer prices.

• The agreement’s purpose is to reduce or eliminate double taxation. — Abbr. APA.

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词条贡献者

译者Miranda，毕业于英国顶尖的高级翻译学院，擅长翻译各种与债务重组与公司清算/破产相关的法律文件。