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... > social science subjects > communication and media studies > media studies > media forms > journalism > industry and economics > marketing > advanced pricing agreement
... > social science subjects > library and information science > information science > publishing > journalism > industry and economics > marketing > advanced pricing agreement
... > social science subjects > business and management > types of industry > communication industry > book industry > publishing industry > journalism > industry and economics > marketing > advanced pricing agreement
... > social science subjects > health and social care > health and society > cancer and society > industry > book industry > publishing industry > journalism > industry and economics > marketing > advanced pricing agreement
... > social science subjects > library and information science > information science > publishing > book industry > publishing industry > journalism > industry and economics > marketing > advanced pricing agreement
social science subjects > business and management > marketing (business) > marketing > advanced pricing agreement

Preferred term

advanced pricing agreement  

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: Encyclopedia of Business in Today's World; Advanced Pricing Agreement]

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https://concepts.sagepub.com/social-science/concept/advanced_pricing_agreement

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