英语词汇“bilateral advance pricing arrangement (BAPA)”的翻译、意思、用法、释义-英汉经管词典

单词	bilateral advance pricing arrangement (BAPA)
释义	bilateral advance pricing arrangement (BAPA) Definition An agreement between a taxpayer and the taxing authorities of two countries in advance of a transaction. Such an agreement benefits the taxpayer because it confirms that the taxpayer will not be subject to double taxation ‐ that is, paying tax on the transaction to both the US and a foreign nation.
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