On 2 September 2020, a notice from the U.S. IRS was published in the Federal Register seeking comments concerning procedures for requesting competent authority assistance under tax treaties as provided in Rev. Proc. 2015-40.
---
Proposed Collection; Comment Request Concerning Procedures for Requesting Competent Authority Assistance Under Tax Treaties
SUMMARY:
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general p…