Simple English definitions for legal terms
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APA: APA is an abbreviation that can stand for two different things. The first is the Administrative Procedure Act, which is a law that helps regulate how government agencies make and enforce rules. The second is Advance Pricing Agreement, which is a contract between a company and the government that sets the terms for how the company will be taxed on its international transactions.
Definition: APA is an abbreviation that can stand for two different things:
Examples:
The examples illustrate how APA can refer to two different things: a law that governs how federal agencies make rules and regulations, and an agreement between a taxpayer and a tax authority that establishes transfer pricing methods. These examples also show how APA is used in different contexts, such as environmental protection and international taxation.