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Inside the 2025 IRS APMA Statistics

On 30 March 2026, the Internal Revenue Service (IRS) released Announcement 2026-8, the annual report on Advance Pricing Agreements (APAs) and the Advance Pricing and Mutual Agreement Program (APMA Program) for calendar year...more

UK Budget 2025 - Introduction of an International Controlled Transactions Schedule

Overview - As part of the 2025 Autumn Budget announcements, the UK Government confirmed that it will introduce legislation requiring certain multinational enterprises to file an annual International Controlled Transactions...more

OECD’s MAP and APA statistics. What 2024 has changed for Multinational Enterprises

Last year, in our article “OECD’s 2023 MAP and APA Statistics: Key Insights for Multinational Enterprises”, we analysed the inaugural global statistics on Advance Pricing Arrangements (APAs) alongside the longstanding mutual...more

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