Advance Pricing Agreements

News & Analysis as of

"IRS Implements Final Changes to Advance Pricing Agreement Process"

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 procedure replaces Rev. Proc. 2006-9 and finalizes revenue procedures...more

Ukraine: New Rules for Advance Pricing Agreements Adopted

On 25 July 2015 the Cabinet of Ministers of Ukraine published an order on the conclusion of advance pricing agreements ("APA") in respect of controlled transactions for transfer pricing purposes* ("the APA Order"). The APA...more

Private Copying Exception – Now You See It, Now You Don’t!

The High Court has quashed the Personal Copies for Private Use Regulations (the Regulations)2 which amended the Copyright, Designs and Patents Act 1988 (the Act) to introduce section 28B, with prospective effect. This follows...more

DOJ and FTC to Hold Conditional Pricing Practices Public Workshop

The U.S. Department of Justice (DOJ) and Federal Trade Commission (FTC) announced on Tuesday, May 6, that the agencies will jointly hold a public workshop on June 23, 2014, to consider the economic effects and antitrust law...more

"Notice 2013-79: IRS Proposes Revisions to Advance Pricing Agreement Requests"

On November 22, 2013, the IRS issued Notice 2013-79, which contains draft Revenue Procedures applicable to Advance Pricing Agreements (APAs). The IRS requested comments by March 10, 2014. The Revenue Procedure and the...more

IRS proposes changes to Competent Authority and APA procedures: comments requested by 3/20/2014

The IRS has published for comment two draft revenue procedures that change the existing process for US taxpayers requesting Competent Authority relief under the Mutual Agreement Procedures (MAP) and other provisions of US...more

International Tax News - December 2013

CAYMAN ISLANDS AND US SIGN FATCA AGREEMENT - The United States and the Cayman Islands have signed a so-called Model 1 intergovernmental agreement. The IGA is the first step in bring the Cayman fund industry...more

The Italian Advance Pricing Agreements

The International Ruling Office (the Office) of the Agenzia delle Entrate (the Italian Revenue Agency) has finally released the second issue of the Bulletin, almost three years after the release of the first issue. ...more

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