IRS LB&I provides interim guidance to employees reviewing advance pricing agreement submissions

02 May 2023

The IRS Large Business & International Division (LB&I) has provided interim guidance in a "Memorandum for Treaty and Transfer Pricing Operations Employees" that includes processes to be followed in reviewing prefiling memoranda, advance pricing agreement (APA) requests and APA renewal requests.

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

Document ID: 2023-0789

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