39. The DGT and, in general, its contractual partners expect that the effective pricing of transactions covered by an APA will be consistent with the transfer pricing method and the conditions set out in it. Adjustments resulting from the calculation of the tax should also be made in accounting, which will ensure that the economic and fiscal position of the arm length price is equalized. 38. The request for unilateral negotiation of the APA mentioned above must be submitted to the Director General of Taxes by the Director of International Taxation no later than ten (ten) working days from the date of the written notification that the bilateral APA has resulted in disagreements or ended. 34. The DGT expects the subject to facilitate an effective process by providing all the information necessary to properly review the application and reach an agreement in a timely manner. The same applies to the cooperation of the company to ensure that the formal agreement and all related procedural documents will be concluded with the contracting parties shortly after the completion of the transfer pricing method and/or as part of a bilateral or multilateral process. 21. An APA will be effective for a specified period from the effective date set out in the agreement. The subject should propose a time limit to the APA taking into account the period during which the method of dealing with relevant transfer pricing issues should be considered appropriate.
The APA period may be granted for unilateral and bilateral APAs for up to 5 (five) fiscal years. 36. If it is not possible to reach an agreement with the taxpayer on the terms of an APA, the DGT will issue a formal letter of notification of these disputes. The DGT does not consider that it has an obligation to continue the discussion beyond the time it has found that it is not possible to reach an agreement. 25. Unless a withdrawal is contemplated, the APA application for the coming years will in itself have no impact on the adjustment of transfer prices in previous years. However, to the extent that such an approach is appropriate and achievable, the DGT will coordinate the application for APA for the coming years with all transfer pricing controls for previous years, in order to improve overall efficiency and reduce dual investigations.