Skip to main content

IRS Advance Pricing Agreement Sample

Book Publication Date: Jan 2014
Description: In order to streamline compliance with and enforcement of transfer pricing rules the IRS may enter into advance pricing agreements with companies filing consolidated tax returns. The agreement will set transfer prices for a period of years for covered transactions, as defined in the agreement. This sample APA is the standard IRS sample form.
Type: Contracts
PLI Item #: 133177
Practice Area: International law, International tax, Tax

Keywords: "IRS"; "APA"; "advance pricing agreement"; "transfer pricing"; "international tax"; "tax law"; "foreign tax"; "revenue procedure 2006-9"; "taxpayer"; "transfer pricing method"; "covered transactions"; "consolidated tax return"

Thank you for exploring PLI PLUS.
The content on this page is only available to subscribers.

To learn more about PLI PLUS subscriptions
please click on the link below or contact us at