The Resource After 20 years the APA program finds a new home : is the APA program entering a brave new world or will there be more of the same old same old?

After 20 years the APA program finds a new home : is the APA program entering a brave new world or will there be more of the same old same old?

Label
After 20 years the APA program finds a new home : is the APA program entering a brave new world or will there be more of the same old same old?
Title
After 20 years the APA program finds a new home : is the APA program entering a brave new world or will there be more of the same old same old?
Creator
Subject
Language
eng
Summary
On 27 July 2011, the IRS announced that the Advanced Pricing Agreement (APA) program was being reorganized as part of an effort to enhance transfer pricing enforcement. Once the reorganization is completed, managerial responsibility for the APA program will be removed from the Office of the Associate Chief Counsel (International) (ACCI) and relocated to a group that will be a part of the Deputy Commissioner (International) organization. Following the reorganization, APAs and transfer pricing related Mutual Agreement Procedure (MAP) cases will be negotiated by a new group to be called the Advance Pricing and Mutual Agreement (APMA). This article explores several questions relating to the reorganization of the APA program as it becomes part of the APMA program
Citation source
In: Tax management international journal. - Arlington. - Vol. 40 (2011),
http://library.link/vocab/creatorName
Patton, M.F
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tax authorities
  • APA
  • MAP
Label
After 20 years the APA program finds a new home : is the APA program entering a brave new world or will there be more of the same old same old?
Instantiates
Publication
Label
After 20 years the APA program finds a new home : is the APA program entering a brave new world or will there be more of the same old same old?
Publication

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