However, the findings of the review are not applied if the CAS and the person requesting the review enter into a transaction agreement with respect to the subject matter of the case, or if the matter is decided later by appeal to the Tribunal. If the taxpayer entered into a transaction agreement with the EEA but subsequently withdrew from the contract, the invitation must be sent to the AIM within 30 days of the retraction date. Where possible, we will settle cases by appointment. But we have to recognize that this is not always possible. There will be times when we will have to fight to protect our position. When conducting a review, the AURA must take into account the steps it has taken to make the decision and all subsequent steps taken by an individual to resolve disputes on the issue in question. The audit is conducted by an AIS staff member who was not previously involved in this case. During the audit, the AES may contact the subject to verify or clarify the information as part of the audit process. If it is not possible to reach an agreement within 21 days of the request for an amendment, the subject or THE AUTHORIT CAN ask the court to rule on the amendment. The court may refuse or accept the amendment or propose its own amendment. There are a number of existing regulations that provide for operating or franchise agreements for streetcars and rail lines. For example, a transaction agreement cannot be reached as part of a decision that can be appealed when an appeal has been definitively established.
The AES and the taxpayer may enter into a transaction agreement that may maintain, vary or nullify the original decision under review or settlement. The term “management contract” has been used to cover a number of contracts ranging from contracts to technical assistance to large-scale operations and maintenance contracts, making it difficult to generalize. The main commonalities are that the contracting authority charges the contractor to manage a number of activities for a relatively short period of time (2 to 5 years). Management contracts are generally task-specific and focus on inputs, not results.