On 12 August 2015, the U.S. IRS published revenue procedures for Requesting Competent Authority Assistance under Tax Treaties (Rev. Proc. 2015-40) and Advance Pricing Agreements (Rev. Proc. 2015-41).

Requesting Competent Authority Assistance

This revenue procedure provides guidance on the process of requesting and obtaining assistance under U.S. tax treaties from the U.S. competent authorit…