IRS: New Rev. Proc. 2015-40 and 2015-41 on APA and MAP
Rev. Proc. 2015-40 Procedures for Requesting Competent Authority Assistance under Tax Treaties and Rev. Proc. 2015-41 Procedures for Advance Pricing Agreements were both recently released by the IRS.
They replace former versions on the same subjects.
Both Rev. Proc. 2015-40 and Rev. Proc. 2015-41 have also been added to the USA resource page of DRTP website available here.
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