OECD COVID-19 TPG paragraph 106

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When considering the consequences of non-compliance with terms and conditions of an existing APA, tax administrations should adopt a similar approach to situations where there is a failure to meet critical assumptions. For example, when determining their response, tax administrations should consider

(i) the terms of the APA;

(ii) any agreement between relevant tax administrations as to how to deal with non-compliance; and

(iii) any applicable domestic law or procedural provisions.54

54  Paragraph 74 of Annex II to Chapter IV of the OECD TPG.

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