US unilateral APAs show steep decline
April 10, 2008
Catherine Snowdon, in New York, reports that unilateral APAs fell from 42 in 2006 to 26 last year
The ninth annual IRS report on advanced pricing agreements (APAs) shows a noticeable drop in the number of unilateral APAs concluded in 2007 compared to 2006. The report is describes the structure and activities of the APA programme. Among the analysis, the publication shows a decrease from 42 unilateral APAs concluded in 2006 to just 26 in 2007.
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