All glossary terms
Glossary term
Advance Pricing Agreement (APA)
Agreement between taxpayer and tax authority on transfer pricing for future years.
Related terms
2
Jurisdictions
us, global
Definition
APAs provide upfront certainty on transfer pricing methodologies. Bilateral or multilateral APAs involve multiple tax authorities; unilateral APAs involve one. The U.S. APMA program administers APAs for the IRS.
Examples
- A multinational obtains a bilateral APA with the U.S. and Japan on transfer pricing for intercompany services.
Related terms
Translations
ESacuerdo previo de precios
ZH预约定价安排
DEAdvance-Pricing-Agreement
FRaccord préalable de prix
JA事前確認制度
Citations
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Cited by
Primary sources
- IRS: APMA ProgramVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.