TP - In Brief (May 20, 2026)

PwC US
リアクション
2026年05月20日
The IRS Advance Pricing and Mutual Agreement program is increasing informal discussions with treaty partners on bilateral APA cases, and the IRS and Treasury are nearing completion of updates to Rev. Proc. 2015-41 that governs APAs. Globally, Luxembourg and Belgium have issued guidance on Amount B implementation, while Australia has updated transfer pricing guidance on inbound distribution arrangements and risk assessment.

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