definition |
sporazum o metodologiji utvrđivanja transfernih cijena između multinacionalnoga poreznog obveznika i porezne uprave barem jedne države 
|
equivalents |
english: advance pricing arrangement, Advance Pricing Agreement german: Verrechnungspreiszusage, Vorabvereinbarung über die Verrechnungspreisgestaltung french: arrangement préalable en matière de prix de transfert, accord préalable en matière de prix de transfert slovene: vnaprejšnji cenovni sporazum |
abbreviations and acronyms |
english: APA |
note |
Engleska kratica najčešće se rabi u množini: APAs. |
classification |
polje: pravo |
source |
source of definition: European Tax Law : Introduction to European Tax Law on Direct Taxation / editors Michael Lang, Pasquale Pistone, Josef Schuch and Claus Staringer. Wien : Linde Verlag, 2010. |
