RP-2015-40 (Competent Authority) and RP-2015-41 (APA)

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August 12, 2015

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Issue Number: RP-2015-40 & RP-2015-41

Inside This Issue

Revenue Procedure 2015-40 provides guidance on the process of requesting and obtaining assistance under U.S. tax treaties from the U.S. Competent Authority, acting through the Advance Pricing and Mutual Agreement Program and the Treaty Assistance and Interpretation Team of the Deputy Commissioner (International) Large Business and International Division of the Internal Revenue Service.

Revenue Procedure 2015-41 provides guidance on the process of requesting and obtaining an Advance Pricing Agreement (“APA”).

Revenue Procedure 2015-40 and Revenue Procedure 2015-41 will be published in Internal Revenue Bulletin 2015-35 on Aug. 31, 2015.

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