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Pegboard A N I M AT I O N G U I L D A N D A F F I L I AT E D E L E C T RO N I C A N D G R A P H I C A RT S Los Angeles, California, June 2015 Vol. 44, No. 06WAGES OVER THE YEARS As has been mentioned
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A t t a stands for Transfer Pricing Agreement.
Multinational enterprises or related entities involved in cross-border transactions are required to file a t t a.
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The purpose of a t t a is to establish the terms and conditions of cross-border transactions to ensure compliance with transfer pricing regulations and avoid disputes.
A t t a must include information on the related entities, transactions, pricing methods, and the allocation of profits.
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