The U.S. IRS has announced modification to the procedures for filing mutual agreement procedure (MAP) and advance pricing agreement (APA) requests. --- Competent Authority Filing Modifications and APMA APA Consultations IRS officials today announced certain modifications to procedures for filing documents under Rev. Proc. 2015-40, 2015-35 IRB 236 (mutual agreement procedure (MAP) requests), and Rev. Proc. 2015-41, 2015-35 IRB 263 (advance pricing agreement (APA) requests and APA annual reports). Officials also provided responses from the Advance Pricing and Mutual Agreement program (APMA) to an increasing number of questions it has received about how the current economic environment is affecting its...