TERMIUM Plus®

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ADVANCE PRICING ARRANGEMENT [1 record]

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Alphabetical list of terms

Record 1 2010-03-10

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité
DEF

Arrangement, entre un contribuable et une ou plusieurs administrations fiscales, qui confirme d'avance l'admissibilité pour une durée déterminée d'une méthode d'établissement des prix de transfert pour certaines opérations ou pour certains arrangements transfrontaliers entre un contribuable et des entités non résidentes ayant avec lui un lien de dépendance.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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