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to publish an article Training, Language and Culture rudn.tlcjournal.org | tlcjournal@rudn.ru | ISSN 25202073 | ISSN 2521442XCorresponding authors full name: type here Corresponding authors affiliation:
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The record structure for APAs (Advance Pricing Agreements) refers to the specific format and organization of information that must be reported to tax authorities regarding the pricing of transactions between related entities.
Entities engaged in cross-border transactions that seek to establish an APA with tax authorities are required to file the record structure for APAs.
To fill out the record structure for APAs, entities must collect relevant financial data, detail their transfer pricing methods, and complete the forms as specified by the tax authority in the prescribed format.
The purpose of the record structure for APAs is to provide tax authorities with sufficient information to assess the appropriateness of the pricing methods used by entities in cross-border transactions.
The record structure for APAs must report information such as the parties involved, transaction details, financial reports, pricing methodologies, and selected comparables.
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