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)?