APA

(redirected from Advance Pricing Agreement)
Also found in: Wikipedia.
AcronymDefinition
APAAmerican Psychological Association
APAAmerican Psychiatric Association
APAAutomobile Protection Association (Canada)
APAAmerican Planning Association
APAAdirondack Park Agency (Ray Brook, NY)
APAAmerican Payroll Association
APAAdministrative Procedure Act (US)
APAAsian Pacific American
APAAdvertising Photographers of America
APAAmerican Pale Ale (beer)
APAAmerican Philosophical Association
APAAudio Publishers Association
APAAllied Pilots Association
APAAllocation Personnalisée d'Autonomie (French: Custom Allocation of Autonomy)
APAAmerican Philological Association
APAAudio Power Amplifier
APAAnimal Protection Agency (various locations)
APAAlpha Phi Alpha (fraternity)
APAAustria Presse Agentur (Austrian National News Agency)
APAAdvance Pricing Agreement
APAAmerican Poolplayers Association
APAAmerican Plywood Association (now the Engineered Wood Association)
APAAdult Parole Authority (Ohio)
APAAir Power Australia (est. 2004; think tank)
APAAffine Projection Algorithm
APAAdapted Physical Activity
APAAction Potential Amplitude (cardiology)
APAAsset Purchase Agreement (acquisitions)
APAAdvanced Park Assist (vehicle feature)
APAAssociation of Personal Assistants
APAAsia Pacific Arts
APAAustralian Postgraduate Awards
APAAdministrative Personnel Association (Presbyterian Church)
APAAccess Path Attention
APAAdaptec Portable Adapter
APAAgenzia Pratiche Auto (Italian: Practical Car Agency)
APAAcademic Programs Abroad (various locations)
APAAmerican Polygraph Association
APAAssociate in Premium Auditing (insurance)
APAAssociazione Provinciale Allevatori (Italian: Provincial Breeders Association)
APAAllied Professional Association
APAAuto Port Aggregation
APAAlabama Press Association
APAAdvanced Pancreatic Adenocarcinoma
APAAlabama Pharmacy Association
APAAsociación Psicoanalítica Argentina
APAAmphibious Transport
APAAll Points Addressable
APAAssistant Prosecuting Attorney
APAAmbulatory Pediatric Association
APAAmateur Press Association (amateur fantasy & science fiction writers group)
APAAmerican Psychotherapy Association
APAAssociation of Publishing Agencies (trade body)
APAAssociation of Police Authorities
APAAmerican Poultry Association
APAAntiphospholipid Antibody
APAAmerican Pyrotechnics Association
APAAmerindian Peoples Association
APAAirline Partners Australia (consortium)
APAAmerican Pharmaceutical Association (Washington, DC)
APAAnglican Province of America
APAAustralian Parkour Association (training)
APAAgricultural Production Area (various locations)
APAAuto Pixel Alignment
APAAdministrative Process Act (Virginia)
APAAnimated Pedagogical Agent (computing)
APAAt-Sea Processors Association (trade association)
APAAsphalt Pavement Alliance
APAAmerica's Promise Alliance
APAAmerican Protective Association
APAAdverse Personnel Action (various organizations)
APAAlkaline Phosphatase Activity
APAArchitectural Precast Association
APAAmputee Coalition of America
APAAccessibility Professionals Association (Austin, TX)
APAAsociación de Padres de Alumnos (Spain)
APAAccredited Pension Administrator (National Institute of Pension Administrators)
APAAnti-Platelet Agent (atherothrombosis)
APAAmerican Paralysis Association
APAAnimal Pedigree Act (Canada)
APAAboriginal Public Administration (Canada)
APAAssociation Pour l'Autobiographie
APAArts Projects Australia (Adelaide, Australia)
APAAsian Polymer Association (India)
APAAccident Prone Area
APAAldosterone-Producing Adenoma
APAAmerican Pilots Association
APAAcademy for the Performing Arts
APAArmy Pre-Positioned Afloat (US DoD)
APAAmerican Pulpwood Association
APAAdaptive Packet Assembly
APAAlaska Power Administration
APAAdvanced Physician Assistant (degree program)
APAAdditional Performance Attribute
APAAmerican Publishers Association
APAArithmetic Processing Accelerator
APAAutomotive Press Association (Detroit, MI)
APAAdaptive Phased Array
APAAlabama Psychological Association
APAArkansas Pharmacists Association
APAAsociación Paleontológica Argentina
APAASEAN People's Assembly
APAAsset Protection Allowance (student financial aid)
APAAssistant Political Agent (Pakistan)
APAAcolyte Protection Agency (WWF tag team)
APAAuditors of Public Accounts
APAArizona Planning Association
APAAssociation of Paediatric Anaesthetists
APAASEAN Ports Association
APAActive Phased Array
APAAcademic Practice Assembly
APAAlgemeen Plan van Aanleg (Dutch: General Plan of Construction; Belgium)
APAAmalgamated Printers Association
APAAssociation of Prosecuting Attorneys (Washington, DC)
APAAromatics Producers Association
APAAmerican Podiatry Association
APAAfghanistan Peace Association
APAAdvanced Processor Architecture (various organizations)
APAAdolf and the Piss Artists (band)
APAAircraft Procurement, Army
APAAfrican Paddling Association (South Africa)
APAActive Phase Arrest (obstetrics)
APAAlexander Parents Association (Miami, FL)
APAAlberta Physiotherapy Association (Canada)
APAAgricultural Publishers Association
APAAllowance for Program Adjustment
APAAgrupaciones de Productores Agrarios (Spain)
APAAdaptive Power Allocation
APAantipolymer antibody (assay)
APAAnother Pointless Acronym
APAArmy Procurement Agency
APAAfrican Potato Association
APAAir Pathway Analysis
APAAustralia Pro Arte (chamber orchestra)
APAAntagonist Perpetrated Aggression
APAAmerican Protestant Association
APAAmerican Pinzgauer Association (Cedar Hill, TN)
APAAlways Pounding Ass
APAAsociación para los Pueblos Amenazados (Spanish: Society for Threatened Peoples)
APAAmerican Physiotherapy Association
APAAnnular Phased Array
APAAppalachian Pagan Alliance
APAAirline Pilot's Association
APAAdvanced Performance Algorithm
APAApplication Portfolio Architecture
APAAppropriation Purchase Account
APAAmerican Philatelic Association
APAAmericanist Phonetic Alphabet
APAAdvanced Profit Analysis (analysis of production data for determining rate per minute of profitability)
APAAcid Precipitation Act
APAAircraft Parking Area
APAAccurate Premium Audits, Inc.
APAArmy Procurement Appropriations
APAAmplified Piezoelectric Actuator (Cedrat Technologies, France)
APAAir Patrol Area
APAAmerican Parquet Association, Inc.
APAAtomic Pop Art Entertainment, LLC (publishing)
APAAlien Port Adapter (Cisco 7200 router)
APAAir Products Association
APAAmerican Pancreatic Association, Inc.
APAAssociation for the Prevention of Accidents (UK)
APAAmerican Particleboard Association
APAApprovisionneur Professionnel Agree
APAAllowance for Project Adjustment
APAAdvanced Processor Assembly
APAAmerican Powerlifters Association (est. 1987; Vermont)
APAAmerican Penguins Association (gaming clan)
APAArrival-Point Analysis
APAAvionics Planning Activity
APAAnti-Penguin Association
APAAdvanced Pilot's Aid
APAAirborne Power Adapter
APAAsociación de Protección a las Adolescentes (Association for Protection of Adolescents, Guatemala)
APAAntenna Pointing Angles
APAArmy Propositioned Afloat
APAAir Preprocessing/Preamplifier Assembly
APAAdvance Procurement Authorization
APAAdvance of Pay & Allowances
APAAdiabatic Perturbation Approximation
APAAzimuth Power Assembly
APAAfter Print Approval (metals industry)
APAAccident Prevention Advisor (Airline)
APAAssistant Planner Analyst
APAAutomatic Pre-Emphasis Adjustment (optical telecommunications)
APAAppareil à Prélèvement Atmosphérique (French: Atmospheric Sampling Unit)
References in periodicals archive ?
Her duties included negotiating the settlement of numerous double tax cases and advance pricing agreements with tax authorities from Japan, India, Denmark, Belgium and Canada.
(10) stipulates: "the applicant tax payer shall be entitled to a refund of the tariff paid in case the competent fiscal body rejected the issuing/change of the anticipated individualized tax solution or of the advance pricing agreement or in case the issuing procedures are interrupted, under circumstances approved by Government Decision."
Annual Conference: The United States-Canada Tax Regime: Advance Pricing Agreement, Competent Authority Resolution and Arbitration 27 (2010), available at http://cusli.org/conferences/annual/annual_2010/presentations/ Saturday%20Session%201%20-%20Williams.pdf.
Considering the transfer pricing problem and its implications given the magnitude of transfer pricing disputes, (10) the attention that the advance pricing agreement procedure has attracted from tax scholars and practitioners, and the adoption of similar procedures worldwide, one would expect to see frequent use of advance pricing agreements.
Despite the obvious appeal of advance pricing agreements, they are expensive in terms of time and money.
Summary: New Delhi [India], Aug 1 (ANI): The Central Board of Direct Taxes (CBDT) signed its 232nd Advance Pricing Agreement (APA) in the month of July.
Earlier this week, Infosys had signed an Advance Pricing Agreement (APA) with the US revenue department, which will result in reversal of tax provisions of about $225 million.
New York, NY, September 23, 2016 --(PR.com)-- The Knowledge Group/The Knowledge Congress Live Webcast Series, the leading producer of regulatory focused webcasts, has announced today that Zion Levi, Attorney, Dearson, Levi & Pantz PLLC will speak at the Knowledge Congress' webcast entitled: "Remarkable Developments to IRS Advance Pricing Agreement Process: What Lies Ahead in 2016 and Beyond Live Webcast." This event is scheduled for Thursday, September 29, 2016 @ 3:00 PM to 5:00 PM (ET).
Teri Wielenga of the Orange County Chapter (and TEI's Secretary) began a discussion of LB&I efforts to enhance its transfer pricing practice, which has included transferring administration of the advance pricing agreement program from the Office of Chief Counsel to the LB&I Division, and combining it with the mutual agreement process to form the Advance Pricing and Mutual Agreement program.
An advance pricing agreement (APA) is an agreement between a taxpayer and the IRS to determine the best transfer pricing method to use for controlled transactions (under IRC [section] 482).
482 adjustment may be initiated by the taxpayer or by the IRS (e.g., the IRS may initiate an adjustment via competent authority or when the IRS is a party to an advance pricing agreement).
As Robert Cole pointed out in his article, "Fourteen Facts Offered to the Senate Finance Committee to Assist in Its Review of the Advance Pricing Agreement Program," in the March 12, 2004, Tax Management International Journal, "In some cases, the APA Office is stricter than the regulations require.