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Advance Pricing Agreements

In: Transfer Pricing Audits in China

Author

Listed:
  • Jian Li
  • Alan Paisey

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.

Suggested Citation

  • Jian Li & Alan Paisey, 2007. "Advance Pricing Agreements," Palgrave Macmillan Books, in: Transfer Pricing Audits in China, chapter 8, pages 90-100, Palgrave Macmillan.
  • Handle: RePEc:pal:palchp:978-0-230-59581-1_8
    DOI: 10.1057/9780230595811_8
    as

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