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July 29, 2011
The IRS is moving its advance pricing agreement (APA) and mutual agreement procedure (MAP) programmes, to bring them together under the Large Business & International (LB&I) Division’s international operation.
The two programmes will be under the direction of Sam Maruca, the IRS’s new transfer pricing director in the LB&I, but were previously based in the IRS Office of IRS Chief Counsel.
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