The Resource United States: IRS proposes significant revisions to CA procedures

United States: IRS proposes significant revisions to CA procedures

Label
United States: IRS proposes significant revisions to CA procedures
Title
United States: IRS proposes significant revisions to CA procedures
Creator
Subject
Language
eng
Summary
On 22 November 2013, the US Internal Revenue Service (IRS) issued a proposed update and revision of the revenue procedure govering requesting Competent Authority assistance under US tax treaties, principally the Mutual Agreement Procedure (MAP) article. This articles examines the proposal. According to the author it would impose new upfront burdens on taxpayers
Citation source
In: Transfer pricing international journal. - London. - Vol. 15 (2014),
Geographic coverage
North America
Language note
English
http://bibfra.me/vocab/lite/organizationName
PwC's APMA & TP Controversy Group
http://library.link/vocab/subjectName
  • tax treaty
  • MAP
Label
United States: IRS proposes significant revisions to CA procedures
Instantiates
Publication
Label
United States: IRS proposes significant revisions to CA procedures
Publication

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