Updates to rules that guide taxpayers on how to apply for advance pricing agreements, as well as how to request competent authority assistance, are expected to be released in the next year, an IRS official said Friday.
Updated guidance on the competent authority and APA program will come in the form of revenue procedures, and are “companion” documents, Greg Texley, senior technical reviewer at the IRS’s Branch 1 of the Associate Chief Counsel Office (International), said at the USA branch of the International Fiscal Association’s annual conference in New York.
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