AAPAs are handled by specially trained staff from the Federal Office of Taxation (also responsible for mutual agreement procedures) who will coordinate cases with the relevant local tax authorities involved in the APP process and will often prepare the technical analysis. This coordination can simplify future processes and audits and optimally create an open and collaborative relationship between all parties involved. However, from the point of view of the subject, it should be taken into account that, according to the general rules of procedure, the tax authorities can use all the information obtained in an APA procedure to the detriment of the subject and even if, in the end, no APA is concluded. The progress of the APA program reinforces the government`s commitment to promoting a non-contradictory tax system. The Indian APA program has been valued nationally and internationally for its ability to deal with complex transfer pricing issues in a fair and transparent manner. In principle, any transfer pricing against internationally related parties can be covered by an APA. The details of the specific case are usually discussed at the pre-notification meeting. Network level: the problem of multilateral agreements and what India must do to make the most profit from it After the APA comes into force (which also requires the taxpayer`s agreement and the waiver of the right of appeal), and at the request of the taxpayer, the local tax authority must adopt a binding decision reflecting the agreement reached in the APA. The main advantage of an APA is the creation of planning and legal certainty with respect to transfer pricing issues, which avoid future (expensive) conflicts, simplify future processes and audits, and avoid the interest rate in the event of late payment. However, from the subjugation`s point of view, the flip side of such planning security is the restriction of freedom of enterprise, since the binding effect of the APA requires the effective implementation of the underlying facts and circumstances. Other drawbacks may be the initial cost of an APA, which takes a lot of time and can commit internal and external resources. An APA is an agreement between a taxpayer and the tax authority that establishes the transfer pricing method for setting the prices of the taxpayer`s international transactions for years to come.