Donald Korb, the US Internal Revenue Service (IRS) chief counsel, used his keynote address at International Tax Review’s fourth Global Transfer Pricing Forum in Berlin on September 29 2004 to promote the benefits of the US’ advance pricing agreement (APA) programme
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China and a clutch of EU nations have voiced dissent after Estonia shot down the US side-by-side deal; in other news, HMRC has awarded companies contracts to help close the tax gap