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Terence，毕业于国内顶尖法学院，擅长翻译各种与复杂结构性融资相关的法律文件。