Advance Pricing Agreement assignment to APA team triggers examination, negotiation, and preparation of a draft position for competent authority. Unilateral APAs are assigned to an APA team for examination, analysis and negotiation leading to a mutually agreed draft agreement which, after satisfaction of the Director General (International Taxation), is sent to the Board; bilateral and multilateral APAs are referred to the Director General for enquiry and for preparation of a draft Indian position paper by the APA team in consultation with the Director General, competent authority representatives and the applicant, and that draft is forwarded to the competent authority of India.