@prefix n9j: <http://data.loterre.fr/ark:/67375/N9J> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

n9j:-ZCH3SWFN-C
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/advanced_pricing_agreement> ;
  skos:definition "An advanced pricing agreement (APA) represents a binding agreement between a multinational corporation and a country's tax authority as to the transfer price for a specified cross-border transaction known as the covered transaction. A typical APA will specify the covered transaction, the agreed transfer price, and an effective time period. [Source: Encyclopedia of Business in Today's World; Advanced Pricing Agreement]"@en ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-GJ505M4L-D ;
  skos:prefLabel "advanced pricing agreement"@en .

n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-ZCH3SWFN-C .

n9j: a skos:ConceptScheme .
n9j:-GJ505M4L-D
  skos:prefLabel "marketing"@en ;
  a skos:Concept ;
  skos:narrower n9j:-ZCH3SWFN-C .