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 authority. This revenue procedure updates and supersedes Rev. Proc. 2006-54, 2006-2 C.B. 1035. A proposed version of this revenue procedure was released for public comment in Notice 2013-78, 2013-50 I.R.B. 633. The principal differences between this final revenue procedure and the proposed version in Notice 2013-78 are...