2. Allow the subject to enter into a unilateral APA if the Russian and foreign tax authorities do not reach a mutual agreement after consideration of a draft APP. The aim is to set notification deadlines flexibly. Notification times may be possible, for example. B in accordance with the practice observed in the other tax treaty contracting state, in order to minimize the administrative burden of reporting. The objective is also to take into account the specific issues of each case concerning the content of the application. The aim is to make the content of the reporting obligation as simple as possible. As a general rule, tax payers are not required to provide in-depth analysis or collect large amounts of information for reporting. It is recommended that APA be compiled as soon as possible. The time required to process the application must also be taken into account. In line with EU recommendations, the application should be processed within 18 months. In practice, processing times are much longer. This observation is based on EU statistics (which also contain unilateral APAs from individual states and preliminary decisions).
The tax exercises covered by the APA are defined separately in the APA between the relevant authorities. Bilateral and multilateral APAs are generally bilateral or multilateral, i.e. they also enter into agreements between the subject and one or more foreign tax administrations under the control of the Mutual Agreement Procedure (POP) under the tax treaties.  The subject benefits from such agreements, since he is assured that income from covered transactions is not subject to double taxation on the part of the IRS and the relevant foreign tax authorities. The IRS policy is to “encourage” taxpayers to apply for bilateral or multilateral APA where there are provisions of the competent authority. A pre-price agreement can only be reached if the agreement count is in accordance with the principle of arm length. This means that under the solution resulting from the APP negotiations, Finland must be entitled to a share of tax revenues on the basis of a length generated by the transactions mentioned in the agreement. In Finland, there is no specific legislation on the APP. Finland can enter into a pre-price agreement with the countries with which it has a tax treaty (a contract to avoid double taxation on income and capital income). An APP is based on the mutual agreement procedure provided for by the tax treaties between Finland and other states, which allows the abolition of international double taxation between contracting states. The mutual unification procedure is based on Article 25 of the model tax treaty published by the Organisation for Economic Co-operation and Development (OECD). The circular contains information about the information and documents needed to apply for an APP.
The circular contains detailed information on how APAs are carried out in Germany. The meeting may be more productive if, prior to the meeting, the subject submits to the appropriate authority the issue of transfer pricing that he intends to include in the application, the specific scope of the APA and any other relevant issue necessary to resolve the matter.