Contents

This section explains the processes and procedures relating to Advance Pricing Arrangements (APA).

The section contains the following:

• What is an APA?
• Why request an APA?
• The typical APA process
• Which transactions may be covered by an APA?
• The form of an APA request
• Where to submit the request
• Can an enterprise withdraw from an APA?
• Critical assumptions
• Must an enterprise pay for an APA?
• For how long is an APA?
• Can an APA be applied retroactively (roll-back)?