What Revenue Procedure 2015-41: Procedures for Advance Pricing Agreements requires
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.
Pillar: Tax & Transfer Pricing · Authority: Internal Revenue Service (IRS) · Version: 1.0.0 · Last updated:
Primary source: https://www.irs.gov/pub/irs-drop/rp-15-41.pdf
SHA-256 integrity: 743c8a7d488b831c6b399ef1c6c76efaaadbbeb8f559f33ae94e1743a283610c
Primary Citations — 6 traced to source
- Rev. Proc. 2015-41, Section 3 - Prefiling Conferences
- Rev. Proc. 2015-41, Section 4 - Content of APA Requests
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