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  • Application stage

    We do not prescribe any set format or method of presentation of your formal APA application. Rather we will discuss and agree what information documentation is required as part of the APA case plan that we develop and agree to during early engagement. We will only require you to provide the information we consider material and relevant to the analysis and evaluation of the APA proposal.

    What we need to ascertain

    When preparing your formal APA application, the level of documentation must allow us to ascertain:

    1. the actual conditions relevant to the cross-border dealings which are the subject of the proposed APA
    2. the arm’s length conditions relevant to the cross-border dealing(s)
    3. the particulars of the method used and comparable circumstances relevant to identifying those arm’s length conditions
    4. the expected result of the application of the proposed method
    5. factors and assumptions so significant that, in an arm’s length situation, the parties would not continue to be bound by the agreement if they changed (critical assumptions)
    6. further information and documentation as agreed to in the early engagement stage or that may be of assistance to progress your APA application.

    In the case of a bilateral APA, you should also advise us of the information or documentation requests made by the tax treaty partner(s) in relation to the APA application and ensure that we are provided with copies of any information or documentation supplied by the foreign entity or their affiliates to the tax treaty partner(s).

    We may request an English translation of any documents you provide in a foreign language.

    Your formal APA application should be lodged with the Internationals Gatekeeper within the timeframe agreed to at the early engagement meeting(s) or as set out in the agreed APA case plan(s) (or both).

    Subsequent communication regarding your APA should be with the APA team handling the case. In the case of any dispute arising in the APA process, refer to paragraph 11AE of PS LA 2015/4 Advance Pricing Arrangements.

      Last modified: 15 Dec 2021QC 43088