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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译者Anne,毕业于亚洲顶尖的高级翻译学院,擅长翻译各种与投资顾问法联邦及地方注册相关的法律文件。