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AMERICAN SOCIETY OF PEDIATRIC MEDICAL ASSISTANTSJOURNAL 1ST QUARTER 2017Knowledge That Moves Forward!2021CONTENTS NEWS & NOTES3Presidents Message 4161718ASPMA Bylaws New ASPCA New Emacs Insurance/Health
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Forward - ASPMA stands for Advance Pricing and Mutual Agreement. It is a mechanism used to resolve transfer pricing disputes between multinational enterprises and tax authorities.
Multinational enterprises engaged in cross-border transactions that could lead to transfer pricing disputes are typically required to file forward - ASPMA.
Forward - ASPMA is typically filled out by providing detailed information about the related party transactions, the transfer pricing methodology used, and any relevant financial data.
The purpose of forward - ASPMA is to proactively address potential transfer pricing issues and reach a mutual agreement between the taxpayer and the tax authorities before any disputes arise.
Information such as the nature of the related party transactions, the transfer pricing method used, financial data supporting the pricing, and any relevant comparables must be reported on forward - ASPMA.
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