The United States (US) Internal Revenue Service (IRS) has announced modifications for filing advance pricing agreement (APA) and mutual agreement procedure (MAP) requests to allow for electronic filing and digital signatures. In the same announcement, the IRS has also addressed questions about how the current economic environment is affecting the handling of pending and executed APAs by the Advance Pricing and Mutual Agreement program (APMA).Filing modificationsThe filing modifications affect the procedures for filing documents for MAP requests under Revenue Procedure 2015-40 and for APA requests and annual APA reports under Revenue Procedure 2015-41.Under the modifications, for documents requiring the taxpayer’s signature under...