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<h1>Guidelines for APA Application: Functional Analysis, Transfer Pricing Methodology, and Critical Assumptions in International Taxation.</h1> The the procedures involved in the examination and analysis of an Advance Pricing Agreement (APA) application in the context of international taxation. It highlights the importance of conducting a proper functional analysis, determining the transfer pricing methodology, and examining critical assumptions to ensure the success of the APA program. The APA team and competent authority are empowered to hold meetings, request additional documents, visit business premises, and make inquiries as necessary. The applicant is expected to cooperate fully, while the APA team must conduct a thorough and fair examination of the application, considering all evidence and information provided.