We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Results 1 to 2 of 2
Most popular |Most recent


IRS implements final changes to competent authority process

USA - September 2 2015 On August 12, 2015, the IRS issued Rev. Proc. 2015-40, which revises the procedures for obtaining competent authority (CA) assistance concerning...

John M. Breen, Matthew S. Kramer.


IRS implements final changes to advance pricing agreement process

USA - September 2 2015 On August 12, 2015, the IRS issued Rev. Proc. 2015-41, which sets out the procedures for pursuing advance pricing agreements (APAs). The new revenue...

John M. Breen, Matthew S. Kramer.