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The transfer pricing politics behind the IRS reshuffle

August 30, 2011

Sophie Ashley - TPW

Practitioners have said the decision to move responsibility for the US advance pricing agreement programme (APA) and mutual agreement procedure (MAP) from the Office of Chief Counsel to the IRS commissioner has as much to do with the faith in the ability of Mike Danilack, deputy commissioner (international) of the Large and Mid-Size Business Division (LB&I), as it has to do with efficiency.

Ex-employees of the APA programme have praised the move but warn taxpayers the benefits may take a while to materialise.

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