Internal Revenue Service (IRS) of the United States releases the 2016 statutory report on Advance Pricing and Mutual Agreement Program (APMA Program, or formerly known as APA Program). It highlights 86 advance pricing agreements (APAs) had been executed in 2016, including 21 unilateral and 65 bilateral.
The report can be found here.
Recent Comments
One could have a social dividend if all land and natural res…
Why should a country with no income tax bother with all this…
The caveat in this article on the need for a normative tax s…