Taxpayers have a new template for requesting an Advance Pricing Agreement (APA) under Rev. Proc. 2015-41, I.R.B. 2015-35, 263. Also, the IRS released a filled-in and annotated example template and a redlined comparison of the current template and the proposed September 2017 template. APA Template, Example, and Comparison The template is used to draft APAs. […]
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