@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

<https://concepts.sagepub.com/social-science/concept/advanced_pricing_agreement>
  skos:definition "An advanced pricing agreement (APA) represents a binding agreement between a multinational corporation and a country's tax authority as to the transfer price for a specified cross-border transaction known as the covered transaction. A typical APA will specify the covered transaction, the agreed transfer price, and an effective time period. [Source: <a href=\"https://sk.sagepub.com/reference/businesstoday/n14.xml\" target=\"_blank\" data-id=\"to-sk\">Encyclopedia of Business in Today's World; Advanced Pricing Agreement</a>]"@en ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/marketing> ;
  skos:prefLabel "advanced pricing agreement"@en ;
  a skos:Concept .

<https://concepts.sagepub.com/social-science/concept/conceptgroup/concepts>
  a skos:Collection, isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member <https://concepts.sagepub.com/social-science/concept/advanced_pricing_agreement> .

<https://concepts.sagepub.com/social-science/concept/marketing>
  skos:prefLabel "marketing"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/advanced_pricing_agreement> .