Advance Pricing Agreement terms may cover transfer pricing methodology, critical assumptions, and binding effect on changed conditions. Terms of an Advance Pricing Agreement may include the covered international transactions, agreed transfer pricing methodology, determination of arm's length price, relevant definitions, critical assumptions, rollback provision, and additional conditions. The agreement is not binding on the Board or the assessee if critical assumptions change or agreed conditions are not met, and its binding effect ceases only on due notice to the other party or parties.