Common use of Process Steps Clause in Contracts

Process Steps. An APA is an effective tool for resolving transfer pricing issues. There are several steps involved for USP to enter into a bilateral APA with the IRS and NTA. Step 1 Factors to Consider Step 2 Pre-filing Requirements Step 3 Types of APA Requests Step 4 Scope of APA Request

Process Steps. An APA is an effective tool for resolving transfer pricing issues. There are several steps involved for USP to enter into a bilateral APA with the IRS and NTA. NTA Step 1 Factors to Consider 5 Rollback Provision Step 2 Pre-filing Requirements 6 Content of an APA Request Step 3 Types of APA Requests 7 Critical Assumptions Step 4 Scope of APA Request8 Final APA, Annual Report, and Record Retention