Résolution des différends

United States Dispute Resolution Country Profile



last update 23 January 2007


Competent Authority

Deputy Commissioner, Large and Mid-Size Business Division (International)

1111 Constitution Ave NW: MA3-322A

Washington, D.C. 20224

Attn: SE:LM:IN


Telephone: (202) 435 5000 Telefax: (202) 435 5010


MAP & APA - Office of Tax Treaty under Deputy Commissioner, Large and Mid-Size Business Division (International) of IRS

* Initial handling of APA cases before negotiation is the responsibility of the APA office under the Associate Chief Counsel (International). 

Scope of MAP & MAP APA 

- Majority of work involves transfer pricing (includes both MAP and MAP on APA requests).

- Application or interpretation of particular tax treaty.

- Administrative coordination not directly linked to a substantive article of a tax treaty (normally published)

 Domestic guidelines & administrative arrangements

- Revenue procedure on MAP: Rev. Proc. 2006-54

- Revenue procedure on APA: Rev. Proc. 2006-9

- Internal Revenue Manual provisions on CA and MAP
http://www.irs.gov/irm/part4/ch46s02.html http://www.irs.gov/irm/part4/ch46s03.html

- General information on CA in IRS Website:

- Links to Competent Authority Agreements entered into between the US and its treaty partners

- Links to Information for International Businesses

Time for filing 


- US initiated cases: after the amount of the proposed adjustment is communicated in writing to taxpayer

- foreign examination cases: as soon as the taxpayer believes such filing is warranted based on the actions of the country proposing the adjustment


- no later than the time prescribed by law for filing the taxpayer’s Federal income tax return for the first taxable year to be covered by APA 

Form of request 


- in the form of a letter addressed to the Deputy Commissioner, Large and Mid-Size Business Division (International)

- dated and signed by a person having the authority to sign the taxpayer’s federal tax returns



- no specific form required

* contents are provided in Rev.Proc. 2006-9, Section 4: Content of APA Requests 

Documentation requirement


* information provided in Rev. Proc. 2006-54, Sec. 4.05



* Rev. Proc. 2006-9, Section 4: Content of APA Requests 

User fees 





amount varies depending upon the size of taxpayer or transaction and whether the matter is an initial APA matter or renewal 

Tax collection / penalty / interest 

- collection: other than in exceptional cases, there should be no collection proceedings regarding a proposed adjustment (or related interest or penalties) that is the subject of MAP

- interest: on reciprocal basis, the US will agree to waive interest due on amounts repatriated to implement a MAP agreement

* The US has not agreed to negotiate the amount of penalties or interest due on deficiencies and refunds during MAP. 

Other dispute resolution mechanisms 

- Arbitration procedure under bilateral income tax convention

* Income tax treaty with Germany is the only US treaty with a currently effective arbitration provision. Several other treaties with arbitration provisions the US has entered into will not take effect until exchange of notes. 

Government Website 





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