unilateral advance pricing agreement

An advance pricing agreement made between a company and one tax authority.

• This does not necessarily allow a company to avoid double taxation. A tax authority that is not a party to the agreement is not bound by the transfer-pricing method specified in the agreement.

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词条贡献者

资深译员徐玲，知名法学院法律翻译专业，擅长翻译各类与财务重组相关的法律文件。