If you have done so, we are administratively bound by the terms of the APA and we do not collect any additional income tax payable based on the prices set under the APA for covered cross-border transactions. An oecd international standard requires the exchange of certain details of unilateral ABS with tax treaty partners. Typically, this is three to five years (a longer period being considered only in exceptional circumstances), depending on how long transfer pricing methods can remain reasonable. As expected, state tax authorities are looking for transfer pricing to generate more revenue, to make up for deficits, whether looking into the past like North Carolina or into the future like Indiana. . . .