Abstract
A recent case in the US Tax Court has the potential to severely damage the Internal Revenue Service’s advance pricing agreement programme. The case concerns the unilateral termination by the IRS of a taxpayer’s APAs, and the taxpayer’s efforts to compel the IRS to honour the APAs as binding contracts.
Full Text 
Sign-in/Register to access full text options
Sign-in/Register to access full text options 
Published version (
Free)
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
