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U.S. IRS Seeking Comments Concerning Requests for Competent Authority Assistance Under Tax Treaties

|Proposed Changes|United States
United States

On 2 September 2020, a notice from the U.S. IRS was published in the Federal Register seeking comments concerning procedures for requesting competent authority assistance under tax treaties as provided in Rev. Proc. 2015-40.

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Proposed Collection; Comment Request Concerning Procedures for Requesting Competent Authority Assistance Under Tax Treaties

SUMMARY:

The Internal Revenue Servic…

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