APA

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Related to Apas: Antiphospholipid antibody syndrome

APA

APA

Abbr. for “American Plywood Association.”

APA

(All Points Addressable) An array of items (bits, bytes, pixels, cells, etc.) whereby each item can be individually manipulated.
References in periodicals archive ?
For SMEs that require certified opinions, APAs can be extremely beneficial.
As part of the APA, you agree to retain certain documents to support the policy during the life of the agreement, which is typically three years, unless your business operations change.
Census Bureau statistics projecting an increase of almost 50 percent of APAs in the American population between 2000 and 2010.
APAs are intended to resolve transfer pricing issues before they arise.
With offices in Japan and Australia and a rapidly expanding business presence in Northern Asia, APAS is well positioned to lead the market in provision of location based content services across the web.
APAS assistant will then position them correctly and load them, while the worker performs other tasks, such as optimizing processes at other machines.
The APA Program's direction is increasingly focused on bilateral APAs.
However, before the prefiling submission, the SBT must consult with APA program personnel to determine the information the Service deems necessary to evaluate the SBT's particular covered transactions.
In summary, the subjectivity of establishing transfer prices, the spectre of penalties in one country or another, coupled with perceived differences in philosophy or approach with respect to applying the arm's-length principle and the somewhat hostile (anti-taxpayer) attitudes of tax authorities in North America make it particularly relevant to consider APAs and particularly in the Canada-U.
Five (5) APAs were concluded in the first year and four (4) APAs got signed in the second year.
TEI's comments focused on, among other things, the volume of information required to be submitted to the IRS under the proposed procedure, the pre-filing process, and Institute concerns with the authority of the IRS's advanced pricing and mutual agreement program to expand the scope of an APA request.
Fig-6 shows comparison, which shows that APA S-box is better than [S.