The United States (US) Internal Revenue Service (IRS) has extended the date by which advance pricing agreement (APA) and mutual agreement procedure (MAP) requests may be filed electronically with digital signatures until 31 December 2021.On 15 April 2021, the IRS released an updated memo on e-signature requirements. The new memo is the same as an earlier memo issued 1 December 2020 (which had an expiration date of 30 June 2021) (See EY Global Tax Alert, US IRS announces modifications for filing APA and MAP requests, addresses questions on pending and executed APAs, dated 15 May 2020).Filing modificationsThese modifications affect the...