Advance Purchase Agreement Deutsch

According to Germany, an Advance Pricing Agreement (APA) is the combination of a prior agreement between States on transfer pricing between internationally related companies and a prior commitment on that basis. By concluding APAs, participating States shall establish in advance transfer pricing methods corresponding to the under-comparison between the undertakings or associated parties concerned for a specified period. This is an administrative procedure related to an application. Domestic taxpayers who invest abroad, for example. B by the creation of establishments or establishments or by participations of undertakings, have certain obligations of communication. The fact sheet shall contain information on the information and documents required for an application for an APA. Since APAS are forward-looking, the duration usually starts at the beginning of the marketing year in which the application is submitted. If you want to avoid double taxation in advance, you can apply for an APA. In Germany, the Bundeszentralamt für Steuern (BZSt) is the competent authority for such proceedings. Applications for the opening of an APAs can therefore be submitted directly to the BZSt. .

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