U.S. IRS Announces Modifications to Procedures for Filing MAP and APA Requests

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…