The U.S. IRS has announced modification to the procedures for filing mutual agreement procedure (MAP) and advance pricing agreement (APA) requests.
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Competent Authority Filing Modifications and APMA APA Consultations
IRS officials today announced certain modifications to procedures for filing documents under Rev. Proc. 2015-40, 2015-35 IRB 236 (mutual agreement procedure (MAP) requests), and Rev. Proc. 2015-41, 2015-35 IRB 263 (advance pricing agreement (APA) requests and APA annual re…