The United States (US) Internal Revenue Service’s (IRS) program to resolve transfer pricing disputes (Advance Pricing and Mutual Agreement Program (APMA)) has adapted well to the virtual environment resulting from the COVID-19 pandemic, according to an article in Tax Notes Today.1Speaking at a Tax Council Policy Institute conference, Douglas O'Donnell, Commissioner of the IRS Large Business and International Division, said case closures have been "surprisingly robust" despite the fact the work has become completely virtual.In May 2020, the IRS announced modifications for filing advance pricing agreement (APA) and mutual agreement procedure (MAP) requests to allow for electronic filing and digital...