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US IRS official says enhanced IRS pre-filing process will provide taxpayers with a more robust view of APA suitability

|Tax Alerts, Transfer Pricing, Legislatio ...|United States
United States

  • The  In an online panel discussion on 7 March 2023, a US Internal Revenue Service (IRS) official stated that the IRS intends to implement an enhanced APA pre-filing process that will allow taxpayers to obtain the Advance Pricing and Mutual Agreement (APMA) Program's preliminary views about the most efficient process for managing a taxpayer's transfer pricing uncertainty, including the suitability of requesting an Advance Pricing Agreement (APA).

  • The official also indicated that the IRS inten…

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