US Transfer Pricing Forms & Publications

Forms and Publications Relating to Transfer Pricing in the United States
Here are some useful forms and publications relating to US Transfer Pricing produced by the Pacific Association of Tax Administrators:

Document Description
Bilateral Advance Pricing Agreement Operational Guidance for Member Countries of the Pacific Association of Tax Administrators (pdf) The purpose of this guidance is:
• to establish a common approach for treating taxpayers in a fair and consistent manner when seeking a Bilateral Advance Pricing Arrangement (BAPA);
• to provide a working framework that enables the smooth and timely completion of BAPAs; and
• to encourage and facilitate the use of BAPAs among Pacific Association of Tax Administrators (PATA) members.
Mutual Agreement Procedure Operational Guidance for Member Countries of the Pacific Association of Tax Administrators (pdf) The purpose of this guidance is:
• to facilitate and support resolution of Mutual Agreement Procedure (MAP) cases among Pacific Association of Tax Administrators (PATA) members; and
• to ensure consistent and timely treatment of MAP cases.
This guidance pertains to the manner in which the Competent Authorities of the PATA members conduct the MAP process. The guidance deals specifically with Transfer Pricing Adjustments or similar types of adjustments; however, many of the principles expressed herein will be applicable to other types of MAP cases.
Pacific Association of Tax Administrators Documentation Package (pdf) This PATA Documentation Package responds to the potential difficulties that MNEs face in complying with the laws and administrative requirements of multiple tax jurisdictions. MNEs may face significant and potentially costly duplicative administrative requirements
in order to meet the transfer pricing documentation standards of the different jurisdictions. By providing taxpayers with the option of applying this uniform documentation package, the PATA members intend to assist taxpayers to efficiently prepare and maintain useful transfer pricing documentation, and timely produce such documentation upon request to PATA member tax administrations while precluding any related transfer pricing penalties. It is considered that this documentation package is consistent with the general principles outlined in Chapter V of the Organisation for Economic Co-operation and Development Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (“OECD Guidelines”).

Here are some IRS forms and publications relating to Advance Pricing Agreements and Mutual Agreement Procedures:

Document Description
IRS Revenue Procedure 2004-40 Governing Advance Pricing Agreements This revenue procedure explains the manner in which taxpayers may request an advance pricing agreement (“APA”) from the APA Program within the Office of the Associate Chief Counsel (International), the manner in which such a request will be processed by the APA Program, and the effect and administration of APAs. This revenue procedure updates and supersedes Revenue Procedure 96–53, 1996–2 C.B. 375, and Notice 98–65, 1998–2 C.B. 803.
IRS Information Release 2003-116 Descring New Administrative Arrangements for Mutual Agreement Procedure with The Netherlands The competent authorities of the United States and the Netherlands have agreed to new Administrative Arrangements that outline guiding principles to follow when using the Mutual Agreement Procedure (the MAP) found in Article 29 of the U.S.-Netherlands income Tax Convention. The Arrangements were developed to ensure that the MAP process works as efficiently and effectively as possible.
IRS Announcement 2005-27 Relating to the Advance Pricing Agreement Program This Announcement is issued pursuant to § 521(b) of Pub. L. 106–170, the Ticket to Work and Work Incentives Improvement Act of 1999, which requires the Secretary of the Treasury to report annually to the public concerning Advance Pricing Agreements (APAs) and the APA Program. The first report covered calendar years 1991 through 1999. Subsequent reports covered calendar years 2000, 2001, 2002, and 2003. This sixth report describes the experience, structure and activities of the APA Program during calendar year 2004. It does not provide guidance regarding the application of the arm’s length standard.

To sumbit other transfer pricing forms and publications for inclusion in this page or to offer corrections to any of the above listings, please email the information to or call us at (617) 795-0519.

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