The APA process is a co-operative one requiring a relationship of mutual trust between the parties to achieve an effective outcome.
Expectations we may have of each other include:
- all parties will co-operate fully with each other, including undertaking open and ongoing dialogue in the development of the APA
- each APA request will be treated on its merits according to its own facts
- each party will act transparently by disclosing all relevant and material facts
- each party will provide prompt and complete replies to any reasonable queries.
Any information you provide during the APA process may be provided to the other tax authority where a bilateral or multilateral APA is being sought. You may withdraw from the APA process at any time.