APA (Advance Pricing Agreement) 
APA Application File
APA application file includes;
• Functions and risks,
• Price lists,
• Production costs,
• Volume of all transactions and invoicing,
• Financial statements and financial data for the last 3 years,
• Economic assumptions for the future
• Relevant information such as accounting standards, methods,
• Proposed transfer pricing method in details,
• Other relevant documents to determine arm’s length pricing.
