US slow to process APA applications
March 31, 2010
The US Advance Pricing Agreement (APA) Program has announced it received 127 applications for agreements last year, only four more than in 2008. And yet, the time taken to process important bilateral APAs has increased by more than four months.
The 11th Annual Statutory Report covering APA administration for the 2009 covers all aspects of the programme’s work. Describing in detail what an APA is and how the government staffs its efforts to help taxpayers achieve the desired certainty of treatment for the transfer pricing results.
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