apa-arrangement

apa-arrangement is a skill for Claude Code, Codex from guoliang1114-boop/AriaAI. It costs 43 tokens per session (2,027 once invoked), scanned A, original, MIT.

A guide for preparing an advance pricing arrangement (APA), an agreement in which tax authorities and a company approve how related-company transactions will be priced.

In plain words
What is it for?
Use it to assess and prepare unilateral, bilateral, or multilateral APA applications under OECD guidance and Chinese practice.
Why use it?
It helps organize the financial analysis, supporting documents, risks, and application steps needed when transfer-pricing rules are uncertain.

Skill for Claude CodeCodex

Written for no agent in particular: nothing here depends on one.

Good fit Use it to assess and prepare unilateral, bilateral, or multilateral APA applications under OECD guidance and Chinese practice.

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Install with agentmods
npx agentmods add skills/guoliang1114-boop/ariaai/apa-arrangement
Install

Getting it into your agent

One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.

Any agent
npx skills add guoliang1114-boop/AriaAI --skill apa-arrangement
Clone the repo
git clone --depth 1 https://github.com/guoliang1114-boop/AriaAI

Made for: Claude Code, Codex.

Wrote this? Show the measurements

A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.

agentmods badge for apa-arrangement

README.md
[![agentmods](https://agentmods.dev/badge/skills/guoliang1114-boop/ariaai/apa-arrangement/github.svg)](https://agentmods.dev/skills/guoliang1114-boop/ariaai/apa-arrangement)
Your own site
<a href="https://agentmods.dev/skills/guoliang1114-boop/ariaai/apa-arrangement"><img src="https://agentmods.dev/badge/skills/guoliang1114-boop/ariaai/apa-arrangement/github.svg" alt="Measured on agentmods" height="20"></a>

Or the 80×15 button, for a site that already has a row of RSS and ATOM ones. Only the verdict fits; the numbers stay here.

agentmods 80×15 button for apa-arrangement

Your own site · 80×15
<a href="https://agentmods.dev/skills/guoliang1114-boop/ariaai/apa-arrangement"><img src="https://agentmods.dev/badge/skills/guoliang1114-boop/ariaai/apa-arrangement.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 43 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 2,027 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. A grade says what 26 rules found in the file — not that it is safe. Third-party audits
  • NVIDIA SkillSpector pass 7 Sept 2026
How audits are shown
Origin original No closer match found in the catalogue.
Token cost

What it costs to keep this loaded

Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.

ModelPer sessionOnce invoked
Fable 5.1 $0.00043 $0.02027
Opus 5 $0.00022 $0.01014
Sonnet 5 $0.00009 $0.00405
Haiku 4.5 $0.00004 $0.00203

Measured 13d ago against content hash a5c14c678ae5, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-12, from the pricing page.

Security

Grade A, and why

apa-arrangement scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 13d ago.

A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.

Nothing flagged

None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.

skills/apa-arrangement/SKILL.md · 215 lines

How it starts

The opening of the file, as written. The whole thing — 215 lines — stays where its author put it; the contents beside it link to each section on GitHub.

预约定价安排申请

When To Use

  • 企业关联交易金额重大且定价复杂
  • 希望获得税务机关对关联交易定价的事前确认
  • 避免转让定价调查风险及双重征税
  • 跨国集团希望获得税收确定性
  • 历史上曾被转让定价调整或存在争议

Tools

  • 企业关联交易历史数据
  • 转让定价同期资料
  • 可比公司分析报告
  • 集团功能风险分析
  • OECD MAP指南及双边税收协定

Framework

一、预约定价安排类型

根据OECD Transfer Pricing Guidelines Chapter IV及中国实践:

  1. 单边APA:仅涉及中国税务机关与纳税人
  2. 双边APA:涉及中国与缔约对方税务机关
  3. 多边APA:涉及三个或以上税务机关

二、可行性评估

适用性评估标准
  • 关联交易规模:关联交易金额应足够大,APA成本效益比合理
  • 定价复杂性:关联交易定价方法复杂,存在较大不确定性
  • 行业特征:行业具有特殊性,可比数据有限
  • 历史争议:存在转让定价调整历史或争议
  • 税收确定性需求:企业经营战略需要税收确定性
风险评估
  • APA申请可能暴露历史转让定价问题
  • APA条款可能限制未来定价灵活性
  • 申请过程耗时较长(通常1-3年)
  • 可能产生额外的合规成本

三、中国APA申请程序(国家税务总局公告2016年第64号)

申请阶段
  1. 预备会谈:纳税人向主管税务机关提出APA申请意向
  2. 正式申请:提交APA申请报告,包括:
    • 企业基本情况
    • 关联交易情况
    • 拟采用的定价方法及理由
    • 可比性分析
    • 预期APA条款
  3. 审核评估:税务机关对申请进行审核评估
  4. 协商:双边APA需与缔约对方税务机关协商
  5. 签订:达成一致后签订APA
APA期限
  • APA适用期限一般为3-5年
  • 可申请追溯适用(最长追溯至APA申请年度前3年)

四、定价方法设计

根据OECD Guidelines Chapter II及中国实践:

方法 适用场景 复杂度
CUP 存在高度可比独立交易
RPM 分销/经销活动
Cost Plus 制造/服务活动
TNMM 功能简单的实体
PSM 双方贡献独特价值
关键参数确定
  • 利润水平指标:OI/Revenue、EBIT/Total Costs、Berry Ratio等
  • 基准测试区间:四分位区间(25th-75th percentile)
  • 调整机制:年度调整、重大变化触发条款

五、国际标准参考

  • OECD Transfer Pricing Guidelines Chapter IV:相互协商程序
  • OECD BEPS Action 14:更有效地解决争议
  • UN Practical Manual on Transfer Pricing:发展中国家实践

Workflow

  1. 评估APA可行性及成本效益
  2. 收集关联交易历史数据
  3. 进行功能风险分析
  4. 选择适当的定价方法
  5. 进行可比性分析
  6. 准备APA申请报告
  7. 与税务机关进行预备会谈
  8. 提交正式申请
  9. 配合税务机关审核评估
  10. 参与双边协商(如适用)
  11. 签订APA并执行

Output Format

# 预约定价安排申请方案

## 一、项目概述
### 1.1 申请背景
### 1.2 APA类型选择
### 1.3 预期效益

## 二、可行性评估
### 2.1 适用性分析
### 2.2 成本效益分析
### 2.3 风险评估
### 2.4 建议结论

## 三、关联交易分析
### 3.1 关联方及关联关系
### 3.2 关联交易类型及金额
### 3.3 功能风险分析
### 3.4 价值链分析

## 四、定价方法设计
### 4.1 方法选择及理由
### 4.2 测试对象确定
### 4.3 可比公司筛选
### 4.4 基准测试分析
### 4.5 利润水平指标确定

## 五、APA条款设计
### 5.1 适用范围
### 5.2 适用期间
### 5.3 关键假设
### 5.4 调整机制
### 5.5 违约条款

## 六、申请策略
### 6.1 时间规划
### 6.2 沟通策略
### 6.3 材料清单

## 七、预期效益测算

Read the full file on GitHub · 215 lines

Changes

What this file has done since we first saw it

Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.

  1. 13d ago First seen · 215 lines · 43 tokens per session scan A a5c14c678ae5

Subscribe to this mod's changes

apa-arrangement is a skill published in the GitHub repository guoliang1114-boop/AriaAI (37 stars, last pushed today), licensed MIT. It adds 43 tokens to every session and 2,027 once invoked, about $0.0002 per session on Opus 5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-30.

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