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Information Sheet on Bilateral or Multilateral Pre-Bilateral Agreements A pre-price agreement (APA) is a procedural agreement between one or more subjects and one or more tax authorities, which aims to avoid transfer pricing disputes by pre-defining a set of criteria applicable to certain cross-border controlled transactions within a specified time frame to ensure that they meet the minimum duration principle. Jurisdiction of the BZSt for mutual agreement, arbitration and APA 3 procedures. The period during which an APA can be considered will be significantly extended for foreign trade transactions with foreign tax authorities. The new period is 24 months from the date an application is made. However, this cooling-off period may also be extended to 27 months, but may be suspended for periods during which foreign tax authorities submit documents as part of the DTT`s mutual agreement procedure. A pre-price agreement (APA) is a prior agreement between a tax payer and a tax authority on an appropriate transfer pricing method (TPM) for a number of transactions involved during a specified period[1] (“covered transactions”). Taxpayers work in an increasingly regulated business environment, where transparency is essential. Taxpayers need a certain degree of security in managing their tax and potential exposure to risk. Pre-price agreements (APAs) help provide this security to taxpayers. 2. Allow the subject to enter into a unilateral APA if the Russian and foreign tax authorities do not reach a mutual agreement after consideration of a draft APP. Companies that wish to avoid the threat of double economic taxation in advance can apply for an APA. In Germany, the Bundeszentralamt for Steuern (BZSt) is responsible for the implementation of these procedures.

Applications to open an APA can therefore be filed directly with the BZSt. Here are the models of applicants` declarations that the applicant must submit to the authorities after the signing of the pre-price agreement. Under German law, a pre-price agreement (APA) is a combination of a prior agreement between the federal states on the transfer price between internationally linked companies and an expanded obligation based on it. At the end of the APA, the participating countries determine the method of transfer pricing to be applied for a fixed period in the future between the related companies or certain parts of the companies concerned. This is an administrative procedure based on requirements. However, it is possible that a subject may be able to negotiate a unilateral APA involving only the taxpayer and the IRS. In this case, both parties negotiate an appropriate TPM only for U.S. tax purposes. If the taxpayer is involved in a dispute with a foreign tax authority over registered transactions, the taxpayer can apply for a discharge by asking the United States to do so.