Advance Pricing Agreements

Jian Li and Alan Paisey

Chapter 8 in Transfer Pricing Audits in China, 2007, pp 90-100 from Palgrave Macmillan

Abstract: Abstract An advance pricing agreement is an arrangement between a taxpayer and the relevant tax authority setting out the methods that will be used for calculating the prices for intended related party transactions in advance of the event. Advance pricing agreements may cover a wide variety of transactions, namely the sale and use of tangible assets, the transfer and use of intangible assets, the provision of services, and financial transactions. Advance pricing agreements are avenues for taxpayers to negotiate acceptable business arrangements with the tax authorities. In advance pricing agreements, the tax authority agrees with the taxpayer’s preferred transfer pricing method before the taxpayer conducts the intended transactions. Advance pricing agreements are widely available in OECD countries and became formally available in China in 2004.

Keywords: Transfer Price; Multinational Enterprise; Related Party; Related Party Transaction; Double Taxation (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-59581-1_8

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DOI: 10.1057/9780230595811_8

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