27. Final­ly, an update of the 2005 ques­tion­naire on ongo­ing arbi­tra­tion pro­ceed­ings under the EU Arbi­tra­tion Con­ven­tion, sup­ple­ment­ed by the tax admin­is­tra­tions of the Mem­ber States, revealed that none of the 24 cas­es for which the tax­pay­er had sub­mit­ted the appli­ca­tion before 1 Jan­u­ary 2000 had been referred to an arbi­tra­tion com­mit­tee. Bilat­er­al and mul­ti­lat­er­al AAAs are gen­er­al­ly bilat­er­al or mul­ti­lat­er­al, i.e. they also include agree­ments between the tax­able per­son and one or more for­eign tax admin­is­tra­tions under the super­vi­sion of the car­tel pro­ce­dure (POPs) estab­lished in income tax treaties. [3] The tax­able per­son ben­e­fits from such agree­ments, as it is cer­tain that the income relat­ed to the cov­ered trans­ac­tions is not sub­ject to dou­ble tax­a­tion by the IRS and the com­pe­tent for­eign tax author­i­ties. In view of these recent trans­fer pric­ing suc­cess­es in the EU and the need to mon­i­tor the imple­men­ta­tion of the new instru­ments, but also to con­tin­ue exam­in­ing sev­er­al issues, the Com­mis­sion has decid­ed to extend the JTPF for a fur­ther two-year term. 84. Where appro­pri­ate, com­pe­tent author­i­ties are not oblig­ed to exchange posi­tion papers if this makes the APA process more effi­cient and faster. How­ev­er, in most cas­es, it will help ensure that all ACs pre­pare posi­tion papers pri­or to the start of full nego­ti­a­tions in order to quick­ly and effec­tive­ly iden­ti­fy dis­putes and thus resolve con­flicts. Where a cer­ti­fi­ca­tion body has pre­pared a posi­tion paper, any oth­er cer­ti­fi­ca­tion body par­tic­i­pat­ing in the nego­ti­a­tions should at least indi­cate the dif­fer­ences of opin­ion. All agree­ments should describe in detail the terms of the JPA. .