{
  "node_id": "us-advance-pricing-agreement-rev-proc-2015-41",
  "title": "Revenue Procedure 2015-41: Procedures for Advance Pricing Agreements",
  "domain": "Tax & Transfer Pricing",
  "version": "1.0.0",
  "last_updated": "2026-04-19",
  "bluf": "This procedure outlines the process for taxpayers to request an Advance Pricing Agreement (APA) with the IRS to prospectively resolve transfer pricing issues, detailing the mandatory prefiling, application content, and annual reporting requirements. Section 4 of Rev. Proc. 2015-41 specifies the required contents of a complete APA submission.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "industry_mapping",
      "ai_overlay_2026"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "un-model-double-taxation-convention-2021",
    "oecd-beps-action-3-cfc-rules-2015"
  ],
  "primary_citations_count": 6
}