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APA STYLE: WHAT IS IT? APA Style refers to the publication style of the American Psychological Association. According to the APA website, the Style was founding in 1929 when various academic groups
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What is it apa stands for Advance Pricing Agreement. It is an agreement between a taxpayer and a tax authority regarding the transfer pricing method to be used for transactions between related parties.
Multinational companies or taxpayers with related party transactions are typically required to file for an Advance Pricing Agreement.
To fill out an Advance Pricing Agreement, taxpayers must provide detailed information about the related party transactions, transfer pricing method, and other relevant financial data.
The purpose of an Advance Pricing Agreement is to reduce the risk of transfer pricing disputes between taxpayers and tax authorities by agreeing on a consistent transfer pricing method in advance.
Taxpayers must report detailed information on related party transactions, transfer pricing method used, financial data, and any other relevant information required by the tax authority.
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