About this document

IRS Revenue Procedure on APAs is a document available to read on EtoBox.

This document outlines the process and principles for requesting and obtaining an advance pricing agreement (APA) with the IRS to resolve transfer pricing issues related to Section 482 of the Internal Revenue Code. Key points include: - An APA is a voluntary agreement between a taxpayer and the IRS that specifies an appropriate transfer pricing method for covered transactions on a prospective basis. - The goal of the APA program is a prompt, proper, and fair resolution of APA requests consistent with sou

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