Seeking Efficiencies in the New IRS APA and MAP Programmes |
As part of its continuing efforts to improve international operations, the US Internal Revenue Service (IRS) recently announced the reorganisation of its advance pricing agreement (APA) and mutual agreement procedure (MAP) programmes into a combined advance pricing and mutual agreement (APMA) programme.
In this International Tax Review article Todd Wolosoff and Kerwin Chung of Deloitte explain what the reorganisation, and its potential impact on taxpayers seeking APAs, will mean.
As used in this document, “Deloitte” means Deloitte Tax LLP, a subsidiary of Deloitte LLP. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.
Seeking Efficiencies in the New IRS APA and MAP Programmes
(159.26 KB)
