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)?