Eden največjih problemov današnjega časa so, za davkoplačevalce in davčne uprave, transferne cene. Velik obseg in nejasnost pravil na področju transfernih cen predstavlja za davčne zavezance velika tveganja. Z APA sporazumi lahko ta tveganja obvladujemo. APA sporazum je sporazum med davčnim zavezancem in davčno upravo, ki podrobno določa kriterije za določanje transfernih cen in uporabo neodvisnega tržnega načela v prihodnjih transakcijah s povezanimi osebami. Postopek sklenitve APA spo ; Transfer prices are one of the biggest problems for taxpayers and tax authorities nowadays. There are a lot of rules about transfer pricing and they are sometimes not precise enough, which leads to great risks for taxpayers. With APA this risks can be managed. APA is an agreement between a taxpayer and a taxing authority on an appropriate transfer pricing methodology for future transactions, which must be in accordance with arm’s length principle. Procedure for concluding an APA is basically the s