The applicant may at any time withdraw his/her application.

When the competent tax authorities of two or more states have reached an agreement on a draft for an APA, it will be discussed with the enterprise. Only when the enterprise approves the draft proposal, the competent authorities will enter into an Advance Pricing Arrangement (APA). If the APA is entered into and signed, the applicant is obliged to comply with the terms and conditions of the APA.