Revenue Procedure 2002-52
Table of Contents
SEC. 1. PURPOSE OF THE REVENUE PROCEDURE
SEC. 2. SCOPE
SEC. 3. GENERAL CONDITIONS UNDER WHICH THIS PROCEDURE APPLIES
SEC. 4. PROCEDURES FOR REQUESTING COMPETENT AUTHORITY ASSISTANCE
SEC. 5. SMALL CASE PROCEDURE FOR REQUESTING COMPETENT AUTHORITY
ASSISTANCE
SEC. 6. RELIEF REQUESTED FOR FOREIGN INITIATED ADJUSTMENT
WITHOUT COMPETENT AUTHORITY INVOLVEMENT
SEC. 7. COORDINATION WITH OTHER ADMINISTRATIVE OR JUDICIAL
PROCEEDINGS
SEC. 8. SIMULTANEOUS APPEALS PROCEDURE
SEC. 9. PROTECTIVE MEASURES
SEC. 10. APPLICATION OF REV. PROC. 99-32
SEC. 11. DETERMINATION OF CREDITABLE FOREIGN TAXES
SEC. 12. ACTION BY U.S. COMPETENT AUTHORITY
SEC. 13. REQUESTS FOR RULINGS
SEC. 14. FEES
SEC. 15. EFFECT ON OTHER DOCUMENTS
SEC. 16. EFFECTIVE DATE
DRAFTING INFORMATION
SECTION 1. PURPOSE OF THE REVENUE PROCEDURE
This revenue procedure explains the procedures by which taxpayers may obtain
assistance from the U.S. competent authority under the provisions of an income,
estate or gift tax treaty to which the United States is a party. This revenue
procedure supercedes Rev. Proc. 96-13, 1996-1 C.B. 616.
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SEC. 2. SCOPE
.01 In General. The U.S. competent authority assists taxpayers with
respect to matters covered in the mutual agreement procedure provisions of tax
treaties in the manner specified in those provisions. A tax treaty generally
permits taxpayers to request competent authority assistance when they consider
that actions of the United States, the treaty country, or both, result or will
result in taxation that is contrary to the provisions of a treaty. For example,
tax treaties generally permit taxpayers to request assistance in order to
relieve economic double taxation arising from an allocation under section 482 of
the Internal Revenue Code (the "Code") or an equivalent provision under the laws
of a treaty country. Competent authority assistance may also be available with
respect to issues specifically dealt with in other provisions of a treaty. For
example, many tax treaties contain provisions permitting competent authorities
to resolve issues of fiscal residence or allowing a competent authority to make
a discretionary determination that a taxpayer is entitled to the benefits of a
treaty under specific limitation on benefits provisions. See sections
3.07 and 3.08 of this revenue procedure. Taxpayers are urged to examine the
mutual agreement procedure provisions or other specific provisions of the treaty
under which they seek relief, in order to determine whether relief may be
available in their particular case. This revenue procedure is not intended to
limit or expand any specific treaty provisions relating to competent authority
matters.
.02 Requests for Assistance. In general, requests by taxpayers for
competent authority assistance must be submitted in accordance with this revenue
procedure. However, where a treaty or other published administrative guidance
provides specific procedures for requests for competent authority assistance,
those procedures shall apply, and the provisions of this revenue procedure shall
not apply to the extent inconsistent with such procedures.
.03 Authority of the U.S. Competent Authority. The Director,
International acts as the U.S. competent authority in administering the
operating provisions of tax treaties (including reaching a mutual agreement in a
specific case) and in interpreting and applying these treaties. In interpreting
and applying tax treaties, the Director, International acts only with the
concurrence of the Associate Chief Counsel (International). See
Delegation Order No. 114 (Rev. 13).
.04 General Process. If a taxpayer's request for competent authority
assistance is accepted, the U.S. competent authority generally will consult with
the appropriate foreign competent authority and attempt to reach a mutual
agreement that is acceptable to all parties. The U.S. competent authority also
may initiate competent authority negotiations in any situation deemed necessary
to protect U.S. interests. Such a situation may arise, for example, when a
taxpayer fails to request competent authority assistance after agreeing to a
U.S. or foreign tax assessment that is contrary to the provisions of an
applicable tax treaty or for which correlative relief may be available.
.05 Failure to Request Assistance. Failure to request competent authority
assistance or to take appropriate steps as necessary to maintain availability
of the remedy may cause a denial of part or all of any foreign tax credits claimed.
See § 1.901-2(e)(5)(i) of the Income Tax Regulations. See alsosection
9 of this revenue procedure concerning protective measures and section 11 of
this revenue procedure concerning the determination of creditable foreign taxes.
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SEC. 3. GENERAL CONDITIONS UNDER WHICH THIS PROCEDURE APPLIES
.01 General. The exclusions, exemptions, deductions, credits,
reductions in rate, and other benefits and safeguards provided by treaties are
subject to conditions and restrictions that may vary in different treaties.
Taxpayers should examine carefully the specific treaty provisions applicable in
their cases to determine the nature and extent of treaty benefits or safeguards
they are entitled to and the conditions under which such benefits or safeguards
are available. See section 9 of this revenue procedure, which prescribes
protective measures to be taken by the taxpayer and any concerned related person
with respect to U.S. and foreign tax authorities. See also section 12.02
of this revenue procedure for circumstances in which competent authority
assistance may be denied.
.02 Requirements of a Treaty. There is no authority for the U.S.
competent authority to provide relief from U.S. tax or to provide other
assistance due to taxation arising under the tax laws of the foreign country or
the United States, unless such authority is granted by a treaty. See also
Rev. Proc. 89-8, 1989-1 C.B. 778, for procedures for requesting the assistance
of the Internal Revenue Service ("the Service") when a taxpayer is or may be
subject to inconsistent tax treatment by the Service and a U.S. possession tax
agency.
.03 Applicable Standards in Allocation Cases. With respect to requests
for competent authority assistance involving the allocation of income and
deductions between a U.S. taxpayer and a related person, the U.S. competent
authority and its counterpart in the other treaty country will be bound by the
arm's length standard provided by the applicable provisions of the relevant
treaty. The U.S. competent authority also will be guided by the arm's length
standard consistent with the regulations under section 482 of the Code and the
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax
Administrations. When negotiating mutual agreements on the allocation of income
and deductions, the U.S. competent authority will take into account all of the
facts and circumstances of the particular case and the purpose of the treaty to
avoid double taxation.
.04 Who Can File Requests for Assistance. Unless otherwise permitted
under an applicable tax treaty, the U.S. competent authority will only consider
requests for assistance from U.S. persons, as defined in section 7701(a)(30) of
the Code. For purposes of this revenue procedure, a U.S. person is referred to
as "the taxpayer." Thus, non-U.S. persons generally must present their initial
request for assistance to the relevant foreign competent authority. As noted in
Sec. 12.02 of this revenue procedure, there are circumstances in which the U.S.
competent authority will not pursue assistance.
.05 Closed Cases. A case previously closed after examination shall not
be reopened in order to make an adjustment unfavorable to the taxpayer unless
the exceptional circumstances described in Rev. Proc. 94-68, 1994-2 C.B. 803,
are present. The U.S. competent authority may, but is not required to, accept a
taxpayer's request for competent authority consideration that will require the
reopening of a case closed after examination.
.06 Foreign Initiated Competent Authority Request. When a foreign
competent authority refers a request from a foreign taxpayer to the U.S.
competent authority for consultation under the mutual agreement procedure, the
U.S. competent authority generally will require the U.S. related taxpayer (in
the case of an allocation of income or deductions between related persons) or
may require the foreign taxpayer (in other cases) to file a request for
competent authority assistance under this revenue procedure.
.07 Requests Relating to Residence Issues. U.S. competent authority
assistance may be available to taxpayers seeking to clarify their residency
status in the United States. Examples include cases in which taxpayers believe
that they are erroneously treated as non- U.S. residents by treaty countries or
cases where taxpayers are treated as dual residents despite the objective
tie-breaker provisions contained in the applicable treaties. Generally,
competent authority assistance is limited to situations where resolution of a
residency issue is necessary in order to avoid double taxation or to determine
the applicability of a benefit under the treaty. Further, a request for
assistance regarding a residency issue will be accepted only if it is
established that the issue requires consultation with the foreign competent
authority in order to ensure consistent treatment by the United States and the
applicable treaty country. The U.S. competent authority does not issue
unilateral determinations with respect to whether an individual is a resident of
the United States or of a treaty country.
.08 Determinations Regarding Limitation on Benefits. Many treaties contain
a limitation on benefits article that enumerates prescribed requirements that
must be met to qualify as a resident that may be eligible for benefits under
the treaty. The U.S. competent authority will not issue determinations regarding
a taxpayer's status under one of the prescribed requirements in a limitation
on benefits provision. However, certain treaties provide that the competent
authority may, as a matter of discretion, determine the availability of treaty
benefits where the prescribed requirements are not met. See, e.g., Article
22(4) of the U.S.-South Africa income tax treaty. Requests for assistance in
such cases should comply with this revenue procedure and any other specific
procedures that may be issued from time to time. Taxpayers who are requesting
a discretionary determination under a limitation on benefits provision should
include the information described in exhibit 4.60.3-3 of the Internal Revenue
Manual ("IRM"), Part 4 Examining Process, Chapter 60 International Procedure,
Section 3 Tax Treaty Related Matters (IRM 4.60.3).
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SEC. 4. PROCEDURES FOR REQUESTING COMPETENT AUTHORITY ASSISTANCE
.01 Time for Filing. A request for competent authority assistance
generally may be filed at any time after an action results in taxation not in
accordance with the provisions of the applicable treaty. In a case involving a
U.S. initiated adjustment of tax or income resulting from a tax examination, a
request for competent authority assistance may be submitted as soon as
practicable after the amount of the proposed adjustment is communicated in
writing to the taxpayer. Where a U.S. initiated adjustment has not yet been
communicated in writing (e.g., a notice of proposed adjustment) to the
taxpayer, the U.S. competent authority generally will deny the request as
premature. In the case of a foreign examination, a request may be submitted as
soon as the taxpayer believes such filing is warranted based on the actions of
the country proposing the adjustment. In a case involving the re-allocation of
income or deductions between related entities, the request should not be filed
until such time that the taxpayer can establish that there is the probability of
double taxation. See section 9 of this revenue procedure, which explains
protective measures to be taken by the taxpayer and any concerned related person
with respect to U.S. and foreign tax authorities. In cases not involving an
examination, a request can be made when the taxpayer believes that an action or
potential action warrants the assistance of the U.S. competent authority.
Examples of such action include a ruling or promulgation by a foreign tax
authority concerning a taxation matter, or the withholding of tax by a
withholding agent. Except where otherwise provided in an applicable treaty,
taxpayers have discretion over the time for filing a request; however, delays in
filing may preclude effective relief. See section 9 of this revenue
procedure concerning protective measures for taxpayers that need or wish to
delay the filing of a request for assistance. See also section 7.06 of
this revenue procedure for rules relating to accelerated issue resolution and
competent authority assistance.
.02 Place of Filing. The taxpayer must send all written requests for,
or any inquiries regarding, competent authority assistance to the Director,
International Attn: Office of Tax Treaty, Internal Revenue Service, 1111
Constitution Avenue, NW, Washington, D.C. 20224.
.03 Additional Filing. In the case of U.S. initiated adjustments, the
taxpayer also must file a copy of the request with the office of the Service
where the taxpayer's case is pending. If the request is filed after the matter
has been designated for litigation or while a suit contesting the relevant tax
liability of the taxpayer is pending in a U.S. court, a copy of the request also
must be filed with the Associate Chief Counsel (International), Internal Revenue
Service, 1111 Constitution Avenue N.W., Washington, D.C. 20224, with a separate
statement attached identifying the court where the suit is pending and the
docket number of the action.
.04 Form of Request. A request for competent authority assistance must
be in the form of a letter addressed to the Director, International. It must be
dated and signed by a person having the authority to sign the taxpayer's federal
tax returns. The request must contain a statement that competent authority
assistance is being requested and must include the information described in
section 4.05 of this revenue procedure. See section 5 of this revenue
procedure for requests involving small cases.
.05 Information Required. The following information shall be included
in the request for competent authority assistance:
(a) a reference to the specific treaty and the provisions therein pursuant to
which the request is made;
(b) the names, addresses, U.S. taxpayer identification number and foreign
taxpayer identification number (if any) of the taxpayer and, if applicable, all
related persons involved in the matter;
(c) if applicable, a description of the control and business relationships
between the taxpayer and any relevant related person for the years in issue,
including any changes in such relationship to the date of filing the request;
(d) a brief description of the issues for which competent authority
assistance is requested, including a brief description of the relevant
transactions, activities or other circumstances involved in the issues raised
and the basis for the adjustment, if any;
(e) the years and amounts involved with respect to the issues in both U.S.
dollars and foreign currency;
(f) the IRS office which has made or is proposing to make the adjustment or
has examination jurisdiction over the taxpayer;
(g) an explanation of the nature of the relief sought or the action requested
in the United States or in the treaty country with respect to the issues raised,
including a statement as to whether the taxpayer wishes to avail itself of the
relief provided under Rev. Proc. 99-32, 1999-2 C.B. 296, (hereinafter referred
to as "Rev. Proc. 99-32"), as indicated in section 10 of this revenue procedure;
(h) a statement whether the period of limitations for the years for which
relief is sought has expired in the United States or in the treaty country;
(i) a statement of relevant domestic and foreign judicial or administrative
proceedings which involve the taxpayer and related persons;
(j) to the extent known by the taxpayer, a statement of relevant foreign
judicial or public administrative proceedings which do not involve the taxpayer
or related persons, but involve the same issue for which competent authority
assistance is requested;
(k) a statement whether the request for competent authority assistance
involves issues that are currently, or were previously, considered part of an
Advance Pricing Agreement ("APA") proceeding or other proceeding relevant to the
issue under consideration in the United States or part of a similar proceeding
in the foreign country;
(l) if applicable, powers of attorney with respect to the taxpayer;
(m) a statement whether the taxpayer is requesting the Simultaneous Appeals
procedure as provided in section 8 of this revenue procedure;
(n) on a separate document, a statement that the taxpayer consents to the
disclosure to the competent authority of the treaty country (with the name of
the treaty country specifically stated) and that competent authority's staff, of
any or all of the items of information set forth or enclosed in the request for
U.S. competent authority assistance within the limits contained in the tax
treaty under which the taxpayer is seeking relief. The taxpayer may request, as
part of this statement, that its trade secrets not be disclosed to a foreign
competent authority. This statement must be dated and signed by a person having
authority to sign the taxpayer's federal tax returns and is required to
facilitate the administrative handling of the request by the U.S. competent
authority for purposes of the record-keeping requirements of section 6103(p) of
the Code. Failure to provide such a statement will not prevent the U.S.
competent authority from disclosing information under the terms of a treaty.
See section 6103(k)(4) of the Code;
(o) a penalties of perjury statement in the following form:
Under penalties of perjury, I declare that I have examined this request,
including accompanying documents, and, to the best of my knowledge and belief,
the facts presented in support of the request for competent authority assistance
are true, correct and complete.
The declaration must be signed by the person or persons on whose behalf the
request is being made and not by the taxpayer's representative. The person
signing for a corporate taxpayer must be an authorized officer of the taxpayer
who has personal knowledge of the facts. The person signing for a trust, an
estate or a partnership must be respectively, a trustee, an executor or a
partner who has personal knowledge of the facts; and
(p) any other information required under this revenue procedure, as
applicable. See, e.g., section 7.06 of this revenue procedure, which
requires the provision of certain information in the case of a request for the
accelerated competent authority procedure, and section 10 of this revenue
procedure, which requires the provision of certain information in the case of a
request for Rev. Proc. 99-32 treatment.
.06 Other Dispute Resolution Programs. Requests for competent
authority assistance that involve an APA or Pre-Filing Agreement request must
include the information required under the relevant revenue procedure.
.07 Other Documentation. In addition, the taxpayer shall, on request,
submit any other information or documentation deemed necessary by the U.S. or
foreign competent authority for purposes of reaching an agreement. This includes
English translations of any documentation required in connection with the
competent authority request.
.08 Updates. The taxpayer must keep the U.S. competent authority
informed of all material changes in the information or documentation previously
submitted as part of, or in connection with, the request for competent authority
assistance. The taxpayer also must provide any updated information or new
documentation that becomes known or is created after the request is filed and
which is relevant to the resolution of the issues under consideration.
.09 Conferences. To the extent possible, the U.S. competent authority
will consult with the taxpayer regarding the status and progress of the mutual
agreement proceedings. The taxpayer may request a pre-filing conference with
the U.S. competent authority to discuss the mutual agreement process with respect
to matters covered under a treaty, including discussion of the proper time for
filing, the practical aspects of obtaining relief and actions necessary to facilitate
the proceedings. Similarly, after a matter is resolved by the competent authorities,
a taxpayer may also request a conference with the U.S. competent authority to
discuss the resolution.
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SEC. 5. SMALL CASE PROCEDURE FOR REQUESTING COMPETENT AUTHORITY
ASSISTANCE
.01 General. To facilitate requests for assistance involving small
cases, this section provides a special procedure simplifying the form of a
request for assistance and, in particular, the amount of information that
initially must be submitted. All other requirements of this revenue procedure
continue to apply to requests for assistance made pursuant to this section.
.02 Small Case Standards. Eligible taxpayers may file an abbreviated
request for competent authority assistance in accordance with this section if
the total proposed adjustment involved in the matter is not greater than the
following:
Proposed Taxpayer
Adjustment
Individual
$200,000
Corporation/Partnership $1,000,000 Other
$200,000
.03
Small Case Filing Procedure. The abbreviated request for competent
authority assistance under the small case procedure must be dated and signed by
a person having the authority to sign the taxpayer's federal tax returns.
Although other information and documentation may be requested at a later date,
the initial request for assistance should include the following information and
materials:
(a) a statement indicating that this is a matter subject to the small case
procedure;
(b) the name, address, U.S. taxpayer identification number and foreign
taxpayer identification number (if any) of the taxpayer and if applicable, all
related persons involved in the matter;
(c) a description of the issue and the nature of the relief sought;
(d) the taxable years and amounts involved with respect to the issues in both
U.S. and foreign currency;
(e) the name of the treaty country;
(f) on a separate document, a statement that the taxpayer consents to the
disclosure to the competent authority of the treaty country (with the name of
the treaty country specifically stated) and that competent authority's staff, of
any or all of the items of information set forth or enclosed in the request for
U.S. competent authority assistance within the limits contained in the tax
treaty under which the taxpayer is seeking relief. The taxpayer may request, as
part of this statement, that its trade secrets not be disclosed to a foreign
competent authority. This statement must be dated and signed by a person having
authority to sign the taxpayer's federal tax returns and is required to
facilitate the administrative handling of the request by the U.S. competent
authority for purposes of the record-keeping requirements of section 6103(p) of
the Code. Failure to provide such a statement will not prevent the U.S.
competent authority from disclosing information under the terms of a treaty.
See section 6103(k)(4) of the Code; and
(g) a penalties of perjury statement in the following form:
Under penalties of perjury, I declare that I have examined this request,
including accompanying documents, and, to the best of my knowledge and belief,
the facts presented in support of the request for competent authority assistance
are true, correct and complete.
The declaration must be signed by the person or persons on whose behalf the
request is being made and not by the taxpayer's representative. The person signing
for a corporate taxpayer must be an authorized officer of the taxpayer who has
personal knowledge of the facts. The person signing for a trust, an estate or
a partnership must be respectively, a trustee, an executor or a partner who
has personal knowledge of the facts.
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SEC. 6. RELIEF REQUESTED FOR FOREIGN INITIATED ADJUSTMENT
WITHOUT COMPETENT AUTHORITY INVOLVEMENT
Taxpayers seeking correlative relief with respect to a foreign initiated adjustment
involving a treaty matter should present their request to the U.S. competent
authority. However, when the adjustment involves years under the jurisdiction
of the Area Director or Appeals, taxpayers sometimes try to obtain relief from
these offices. This may occur, for example, if the adjustment involves a re-
allocation of income or deductions involving a related person in a country with
which the United States has an income tax treaty. In these cases, taxpayers
will be advised to contact the U.S. competent authority office. In appropriate
cases, the U.S. competent authority will advise the Area Director or Appeals
office on appropriate action. The U.S. competent authority may request the taxpayer
to provide the information described under sections 4.05 and 4.07 of this revenue
procedure. Failure to request competent authority assistance may result in denial
of correlative relief with respect to the issue, including applicable foreign
tax credits.
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SEC. 7. COORDINATION WITH OTHER ADMINISTRATIVE OR JUDICIAL
PROCEEDINGS
.01 Suspension of Administrative Action with Respect to U.S.
Adjustments. When a request for competent authority assistance is accepted
with respect to a U.S. initiated adjustment, the Service will postpone further
administrative action with respect to the issues under competent authority
consideration (such as assessment or collection procedures), except (a) in
situations in which the Service may be requested otherwise by the U.S. competent
authority, or (b) in situations involving cases pending in court and in other
instances in which action must be taken to avoid prejudicing the U.S.
Government's interest. The normal administrative procedures continue to apply,
however, to all other issues not under U.S. competent authority consideration.
For example, if there are other issues raised during the examination and the
taxpayer is not in agreement with these issues, the usual procedures for
completing the examination with respect to these issues apply. If the taxpayer
is issued a thirty day letter with respect to these issues and prepares a
protest of the unagreed issues, the taxpayer need not include any unagreed issue
under consideration by the competent authority. Following the receipt of a
taxpayer's protest, normal Appeals procedures shall be initiated with respect to
those issues not subject to competent authority consideration.
.02 Coordination with Appeals. Taxpayers that disagree with a proposed
U.S. adjustment either may pursue their right of administrative review with
Appeals before requesting competent authority assistance or may request
competent authority assistance immediately. Appeals' consideration, if any, of
potential competent authority matters will be made without regard to other
issues or considerations that do not involve potential competent authority
matters. Taxpayers who are pursuing their rights with Appeals may contact the
competent authority if they believe they have a potential competent authority
issue. If a taxpayer decides to make a competent authority request, it may
choose to make a request pursuant to the Simultaneous Appeals procedures in
section 8 of this revenue procedure or otherwise. If a taxpayer makes a
competent authority request, the taxpayer is deemed to consent to the U.S.
competent authority contacting Appeals. See Rev. Proc. 2000-43, 2000-2
C.B. 404.
.03 Coordination with Litigation. The U.S. competent authority will
not, without the consent of the Associate Chief Counsel (International), accept
(or continue to consider) a taxpayer's request for assistance if the request
involves a taxable period pending in a U.S. court or involves a matter pending
in a U.S. court or designated for litigation for any taxable period. If the case
is pending in the United States Tax Court, the taxpayer may, in appropriate
cases, be asked to join the Service in a motion to sever issues or delay trial
pending completion of the competent authority proceedings. If the case is
pending in any other court, the Associate Chief Counsel (International) will
consult with the Department of Justice about appropriate action, and the
taxpayer may, in appropriate cases, be asked to join the U.S. Government in a
motion to sever issues or delay trial pending completion of the competent
authority proceedings. Final decision on severing issues or delaying trial rests
with the court. The filing of a competent authority request does not, however,
relieve the taxpayer from taking any action that may be necessary or required
with respect to litigation.
.04 Coordination with Other Alternative Dispute Resolution and Pre-Filing
Procedures. Competent authority assistance is available to taxpayers in
conjunction with other alternative dispute resolution and pre-filing procedures
in order to ensure taxation in accordance with tax treaty provisions. Other
revenue procedures and IRS publications should be consulted as necessary with
regard to specific matters. See, e.g., Rev. Proc. 96-53, 1996-2 C.B. 375
(concerning APAs); or Rev. Proc. 98-21, 1998-1 C.B. 585 (concerning Article
XIII(8) of the U.S.-Canada treaty). Taxpayers that have applications under any
other dispute resolution procedures should seek competent authority assistance
as early as possible if they believe they have potential competent authority
issues.
.05 Effect of Agreements or Judicial Determinations on Competent Authority
Proceedings. If a taxpayer either executes a closing agreement with the
Service (whether or not contingent upon competent authority relief) with respect
to a potential competent authority issue or reaches a settlement on the issue
with Appeals or with Chief Counsel pursuant to a closing agreement or other
written agreement, the U.S. competent authority will endeavor only to obtain a
correlative adjustment from the treaty country and will not undertake any
actions that would otherwise change such agreements. However, the U.S. competent
authority will, in appropriate cases, consider actions necessary for the purpose
of providing treatment similar to that provided in Rev. Proc. 99-32. Once a
taxpayer's tax liability for the taxable periods in issue has been determined by
a U.S. court (including settlement of the proceedings before or during trial),
the U.S. competent authority similarly will endeavor only to obtain correlative
relief from the treaty country and will not undertake any action that would
otherwise reduce the taxpayer's federal tax liability for the taxable periods in
issue as determined by a U.S. court. Taxpayers therefore should be aware that in
these situations, as well as in situations where a treaty country takes a
similar position with respect to issues resolved under its domestic laws, relief
from double taxation may be jeopardized.
.06 Accelerated Competent Authority Procedure. A taxpayer requesting
competent authority assistance with respect to an issue raised by the Service
also may request that the competent authorities attempt to resolve the issue
for subsequent taxable periods ending prior to the date of the request for assistance
if the same issue continues in those periods. See also Rev. Proc. 94-67,
1994-2 C.B. 800, concerning the Accelerated Issue Resolution ("AIR") process.
The U.S. competent authority will consider the request and will contact the
appropriate IRS field office to consult on whether the issue should be resolved
for subsequent taxable periods. If the IRS field office consents to this procedure,
the U.S. competent authority will address with the foreign competent authority
the request for such taxable periods. For purposes of resolving the issue, the
taxpayer must furnish all relevant information and statements that may be requested
by the U.S. competent authority pursuant to this revenue procedure. In addition,
if the case involves a Coordinated Industry Case ("CIC") taxpayer, the taxpayer
must furnish all relevant information and statements requested by the Service,
as described in Rev. Proc. 94-67, 1994-2 C.B. 800. If the case involves a non-CIC
taxpayer, the taxpayer must furnish all relevant information and statements
that may be requested by the IRS field office. A request for the accelerated
competent authority procedure may be made at the time of filing a request for
competent authority assistance or at any time thereafter, but generally before
conclusion of the mutual agreement in the case; however, taxpayers are encouraged
to request the procedure as early as practicable. The application of the accelerated
procedure may require the prior consent of the Associate Chief Counsel (International).
See section 7.03 of this revenue procedure. A request for the accelerated
competent authority procedure must contain a statement that the taxpayer agrees
that: (1) the inspection of books of account or records under the accelerated
competent authority procedure will not preclude or impede (under section 7605(b)
or any administrative provision adopted by the Service) a later examination
of a return or inspection of books of account or records for any taxable period
covered in the accelerated competent authority assistance request, and (2) the
Service need not comply with any applicable procedural restrictions (for example,
providing notice under section 7605(b)) before beginning such examination or
inspection. The accelerated competent authority procedure is not subject to
the AIR process limitations.
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SEC. 8. SIMULTANEOUS APPEALS PROCEDURE
.01 General. A taxpayer filing a request for competent authority
assistance under this revenue procedure may, at the same time or at a later
date, request Appeals consideration of the competent authority issue under the
procedures and conditions provided in this section. The U.S. competent authority
also may request Appeals involvement if it is determined that such involvement
would facilitate the negotiation of a mutual agreement in the case or otherwise
would serve the interest of the Service. The taxpayer may, at any time, request
a pre-filing conference with the offices of the Chief of Appeals and the U.S.
competent authority to discuss the Simultaneous Appeals procedure. See
also section 7.02 of this revenue procedure for coordination with the
competent authority of cases already in Appeals. However, arbitration or
mediation procedures that otherwise would be available through the Appeals
process are not available for cases in the simultaneous appeals procedure.
See Announcement 2000-4, 2000-1 C.B. 317, as extended by Announcement
2002-60, 2002-26 I.R.B. 28, or any subsequent announcement; and Rev. Proc.
2002-44, 2002-26 I.R.B. 10.
.02 Time for Requesting the Simultaneous Appeals Procedure.
(a) When Filing For Competent Authority Assistance. The Simultaneous
Appeals procedure may be invoked at any of the following times:
(1) When the taxpayer applies for competent authority assistance with respect
to an issue for which the examining IRS office has proposed an adjustment and
before the protest is filed;
(2) When the taxpayer files a protest with Appeals and decides to sever the
competent authority issue and seek competent authority assistance while other
issues are referred to Appeals; and
(3) When the case is in Appeals and the taxpayer later decides to request
competent authority assistance with respect to the competent authority issue.
The taxpayer may sever the competent authority issue for referral to the U.S.
competent authority and invoke the Simultaneous Appeals procedure at any time
when the case is in Appeals but before settlement of the issue. Taxpayers,
however, are encouraged to invoke the Simultaneous Appeals procedure as soon as
possible, preferably as soon as practicable after the first Appeals conference.
(b) After Filing For Competent Authority Assistance. The taxpayer may
request the Simultaneous Appeals procedure at any time after requesting
competent authority assistance. However, a taxpayer's request for the
Simultaneous Appeals procedure generally will be denied if made after the date
the U.S. position paper is communicated to the foreign competent authority,
unless the U.S. competent authority determines that the procedure would
facilitate an early resolution of the competent authority issue or otherwise is
in the best interest of the Service.
.03 Cases Pending in Court. If the matter is pending before a U.S.
court or has been designated for litigation and jurisdiction has been released
to the U.S. competent authority, a request for the Simultaneous Appeals
procedure may be granted only with the consent of the U.S. competent authority
and the Associate Chief Counsel (International).
.04 Request for Simultaneous Appeals Procedure. The taxpayer's request
for the Simultaneous Appeals procedure should be addressed to the U.S. competent
authority either as part of the initial competent authority assistance request
or, if made later, as a separate letter to the U.S. competent authority. The
request should state whether the issue was previously protested to Appeals for
the periods in competent authority or for prior periods (in which case a copy of
the relevant portions of the protest and an explanation of the outcome, if any,
should be provided). The U.S. competent authority will send a copy of the
request to the Chief of Appeals, who, in turn, will forward a copy to the
appropriate Area Director. When the U.S. competent authority invokes the
Simultaneous Appeals procedure, the taxpayer will be notified. The U.S.
competent authority has jurisdiction of the issue when the Simultaneous Appeals
procedure is invoked.
.05 Role of Appeals in the Simultaneous Appeals Procedure.
(a) Appeals Process. The Appeals representative assigned to the case
will consult with the taxpayer and the U.S. competent authority for the purpose
of reaching a resolution of the unagreed issue under competent authority
jurisdiction before the issue is presented to the foreign competent authority.
For this purpose, established Appeals procedures generally apply. The Appeals
representative will consult with the U.S. competent authority during this
process to ensure appropriate coordination of the Appeals process with the
competent authority procedure, so that the terms of a tentative resolution and
the principles and facts upon which it is based are compatible with the position
that the U.S. competent authority intends to present to the foreign competent
authority with respect to the issue. Any resolution reached with the Service
under this procedure is subject to the competent authority process and,
therefore, is tentative and not binding on the Service or the taxpayer. The
Service will not request the taxpayer to conclude the Appeals process with a
written agreement. The conclusions of the tentative resolution, however,
generally will be reflected in the U.S. position paper used for negotiating a
mutual agreement with the foreign competent authority. The procedures under this
section do not give taxpayers the right to receive reconsideration of the issue
by Appeals where the taxpayer applied for competent authority assistance after
having received substantial Appeals consideration. Rather, the Service may rely
upon, but necessarily will not be bound by, such previous consideration by
Appeals when considering the case under the Simultaneous Appeals procedure.
(b) Assistance to U.S. Competent Authority. The U.S. competent
authority is responsible for developing a U.S. position paper with respect to
the issue and for conducting the mutual agreement procedure. Generally,
requesting Appeals consideration of an issue under competent authority
jurisdiction will not affect the manner in which taxpayers normally are involved
in the competent authority process.
.06 Denial or Termination of Simultaneous Appeals Procedure.
(a) Taxpayer's Termination. The taxpayer may, at any time, withdraw
its request for the Simultaneous Appeals procedure.
(b) Service's Denial or Termination. The U.S. competent authority, the
Chief of Appeals or the appropriate Area Director may decide to deny or
terminate the Simultaneous Appeals procedure if the procedure is determined to
be prejudicial to the mutual agreement procedure or to the administrative
appeals process. For example, a taxpayer that received Appeals consideration
before requesting competent authority assistance, but was unable to reach a
settlement in Appeals, may be denied the Simultaneous Appeals procedure. A
taxpayer may request a conference with the offices of the U.S. competent
authority and the Chief of Appeals to discuss the denial or termination of the
procedure.
.07 Returning to Appeals. If the competent authorities fail to agree
or if the taxpayer does not accept the mutual agreement reached by the competent
authorities, the taxpayer will be permitted to refer the issue to Appeals for
further consideration.
.08 Appeals Consideration of Non-Competent Authority Issues. The Simultaneous
Appeals procedure does not affect the taxpayer's rights to Appeals consideration
of other unresolved issues. The taxpayer may pursue settlement discussions with
respect to the other issues without waiting for resolution of the issues under
competent authority jurisdiction.
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SEC. 9. PROTECTIVE MEASURES
.01 General. In negotiating treaties, the United States seeks to
secure an agreement with its treaty partner that any competent authority
agreement reached with the treaty partner will be implemented notwithstanding
any time limits or other procedural limitations in the domestic law of either
country. However, treaty provisions providing a competent authority with the
ability to waive such limitations do not affect the application of statutes of
limitation in the event that a request for competent authority assistance is
declined or the competent authorities are unable to reach an agreement. In
addition, the particular treaty or the posture of the particular case may
indicate that the taxpayer or a related person must take protective measures
with the U.S. and foreign tax authorities so that the implementation of any
agreement reached by the competent authorities or alternative remedies outside
of the competent authority process are not barred by administrative, legal or
procedural barriers. Such barriers may arise either before or after a competent
authority request is filed. Protective measures include, but are not limited to:
(a) filing protective claims for refund or credit; (b) staying the expiration of
any period of limitations on the making of a refund or other tax adjustment; (c)
avoiding the lapse or termination of the taxpayer's right to appeal any tax
determination; (d) complying with all applicable procedures for invoking
competent authority consideration, including applicable treaty provisions
dealing with time limits within which to invoke such remedy; and (e) contesting
an adjustment or seeking an appropriate correlative adjustment with respect to
the U.S. or treaty country tax. A taxpayer should take protective measures in a
timely manner, that is, in a manner that allows sufficient time for appropriate
procedures to be completed and effective before barriers arise. Generally, a
taxpayer should consider, at the time an adjustment is first proposed, which
protective measures may be necessary and when such measures should be taken.
However, earlier consideration of appropriate actions may be desirable, for
example, in the case of a recurring adjustment or where the taxpayer otherwise
is on notice that an adjustment is likely to be proposed. Taxpayers may consult
with the U.S. competent authority to determine the need for and timing of
protective measures in their particular case.
.02 Filing Protective Claim for Credit or Refund with a Competent Authority
Request.
(a) In General. A valid protective claim for credit or refund must
meet the requirements of section 6402 of the Code and the regulations
thereunder. Accordingly, a protective claim must (a) fully advise the Service of
the grounds on which credit or refund is claimed; (b) contain sufficient facts
to apprise the Service of the exact basis of the claim; (c) state the year for
which the claim is being made; (d) be on the proper form; and (e) be verified by
a written declaration made under penalties of perjury.
(b) Treatment of Competent Authority Request as Protective Claim. The
Service will treat a request for competent authority assistance itself as one or
more protective claims for credit or refund with respect to issues raised in the
request and within the jurisdiction of the competent authority and will not
require a taxpayer to file the form described in Treasury regulation section
301.6402-3 with respect to those issues, provided that the request meets the
other requirements of section 6402 of the Code and the regulations thereunder,
as described in section 9.02 (a) of this revenue procedure. The information
constituting the protective claim should be set forth in a separate section of
the request for assistance and captioned "Protective claim pursuant to section
9.02 of Rev. Proc. 2002-52. The penalties of perjury statement described in
section 4.05(o) satisfies the requirement for the written declaration and a
separate declaration is not required.
.03 Protective Filing Before Competent Authority Request.
(a) In general. There may be situations in which a taxpayer would be
unable to file a formal competent authority assistance request before the period
of limitations would expire with respect to the affected U.S. return. In these
situations, before the period of limitations expires, the taxpayer should file a
protective claim for credit or refund of the taxes attributable to the potential
competent authority issue to ensure that alternative remedies outside of the
competent authority process will not be barred. Situations for which a
protective filing may be appropriate include: (i) the treaty country is
considering but has not yet proposed an adjustment; (ii) the treaty country has
proposed an adjustment but the related taxpayer in the treaty country decides to
pursue administrative or judicial remedies in the foreign country; or (iii) the
terms of the applicable treaty require notification to be made to the competent
authority within a certain time period. In considering whether to accept a
taxpayer's request for competent authority assistance, the U.S. competent
authority will consider whether the proper treaty notification has been made in
accordance with this subsection.
(b) Letter to Competent Authority Treated as Protective Claim. In situations
in which a protective claim is filed prior to submitting a request for competent
authority assistance, the taxpayer may make a protective claim in the form of
a letter to the competent authority. The letter must indicate that the taxpayer
is filing a protective claim and set forth, to the extent available, the information
required under section 4.05(a) through (j) or under section 5.03(a) through
(e) of this revenue procedure, as applicable. The letter must include a penalties
of perjury statement as described in sections 4.05(o) and 5.03(g). The letter
must be filed in the same place and manner as a request for competent authority
assistance. The Service will treat the letter as a protective claim(s) with
respect to issues raised in the letter to and within the jurisdiction of the
competent authority and will not require a taxpayer to file the form described
in Treasury regulation section 301.6402-3 with respect to those issues, provided
that the request meets the other requirements described in section 9.02 (a).
The letter must include the caption "Protective claim pursuant to section 9.03
of Rev. Proc. 2002-52."
(c) Notification Requirement. After filing a protective claim, the
taxpayer periodically must notify the U.S. competent authority whether the
taxpayer still is considering filing for competent authority assistance. The
notification must be filed every six months until the formal request for
competent authority assistance is filed. The U.S. competent authority may deny
competent authority assistance if the taxpayer fails to file this semi-annual
notification.
(d) No Consultation between Competent Authorities until Formal Request is
Filed. The U.S. competent authority generally will not undertake any
consultation with the treaty country's competent authority with respect to a
protective claim filed under section 9.03 of this revenue procedure. The U.S.
competent authority will place the protective claim in suspense until either a
formal request for competent authority assistance is filed or the taxpayer
notifies the U.S. competent authority that competent authority consideration is
no longer needed. In appropriate cases the U.S. competent authority will send
the taxpayer a formal notice of claim disallowance.
.04 Effect of a Protective Claim.
Protective claims filed under either section 9.02 or 9.03 of this revenue
procedure will only allow a credit or a refund to the extent of the grounds set
forth in the protective claim and only to the extent agreed to by the U.S. and
foreign competent authorities or to the extent unilaterally allowed by the U.S.
competent authority. This revenue procedure does not grant a taxpayer the right
to invoke section 482 of the Code in its favor or compel the Service to allocate
income or deductions or grant a tax credit or refund.
.05 Treaty Provisions Waiving Procedural Barriers.
In those cases where the mutual agreement article authorizes a competent authority
to waive or remove procedural barriers to the credit or refund of tax, taxpayers
may be allowed a credit or refund of tax even though the otherwise applicable
period of limitations has expired, prior closing agreements have been entered
into, or other actions have been taken or omitted that ordinarily would foreclose
relief in the form of a credit or refund of tax. However, under these provisions
there may still be situations in which taxpayers should take appropriate protective
measures as described under this revenue procedure or under applicable foreign
procedures. For example, procedural limitations cannot be waived if a request
for competent authority assistance is declined or the competent authorities
are unable to reach agreement. In addition, some countries may take the position
that domestic statutes of limitation on refunds cannot be waived under the relevant
treaty. Because there are circumstances that are not under the control of taxpayers
or the U.S. competent authority that might have necessitated the taking of protective
measures, it is advisable that taxpayers take protective measures to increase
the possibility that appropriate relief is available to them in all circumstances.
Return to Table of Contents
SEC. 10. APPLICATION OF REV. PROC. 99-32
Rev. Proc. 99-32 generally provides a means to conform a taxpayer's accounts
and allow repatriation of certain amounts following an allocation of income
between related U.S. and foreign corporations under section 482 of the Code
without the federal income tax consequences of the adjustments that would otherwise
have been necessary to conform the taxpayer's accounts in light of the allocation
of income. In situations where a section 482 allocation is the subject of a
request for competent authority assistance, any new or pending requests for
Rev. Proc. 99-32 treatment relating to such allocation must be disposed of by
the competent authority. Accordingly, if a taxpayer intends to seek Rev. Proc.
99-32 treatment in connection with competent authority assistance relating to
a section 482 allocation, the taxpayer must request Rev. Proc. 99-32 treatment
in conjunction with its request for competent authority assistance. If a taxpayer
has already requested Rev. Proc. 99-32 treatment at the time it submits a request
for competent authority assistance relating to a section 482 allocation, consideration
of Rev. Proc. 99-32 treatment must be transferred to competent authority and
a copy of the pending Rev. Proc. 99-32 request forwarded along with the request
for competent authority assistance.
Return to Table of Contents
SEC. 11. DETERMINATION OF CREDITABLE FOREIGN TAXES
For purposes of determining the amount of foreign tax creditable under sections
901 and 902 of the Code, any amounts paid to foreign tax authorities that would
not have been due if the treaty country had made a correlative adjustment may
not constitute a creditable foreign tax. See § 1.901-2(e)(5)(i) of the
regulations and Rev. Rul. 92-75, 1992-2 C.B. 197. Acts or omissions by the taxpayer
that preclude effective competent authority assistance, including failure to
take protective measures as described in section 9 of this revenue procedure
or failure to seek competent authority assistance, may constitute failure to
exhaust all effective and practical remedies for purposes of § 1.901-2(e)(5)(i).
Further, the fact that the taxpayer has sought competent authority assistance
but obtained no relief, either because the competent authorities failed to reach
an agreement or because the taxpayer rejected an agreement reached by the competent
authorities, generally will not, in and of itself, demonstrate for purposes
of § 1.901-2(e)(5)(i) that the taxpayer has exhausted all effective and practical
remedies to reduce the taxpayer's liability for foreign tax (including liability
pursuant to a foreign tax audit adjustment). Any determination within the Service
of whether a taxpayer has exhausted the competent authority remedy must be made
in consultation with the U.S. competent authority.
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SEC. 12. ACTION BY U.S. COMPETENT AUTHORITY
.01 Notification of Taxpayer. Upon receiving a request for assistance
pursuant to this revenue procedure, the U.S. competent authority will notify the
taxpayer whether the facts provide a basis for assistance.
.02 Denial of Assistance. The U.S. competent authority generally will
not accept a request for competent authority assistance or will cease providing
assistance to the taxpayer if:
(a) the taxpayer is not entitled to the treaty benefit or safeguard in
question or to the assistance requested;
(b) the taxpayer is willing only to accept a competent authority agreement
under conditions that are unreasonable or prejudicial to the interests of the
U.S. Government;
(c) the taxpayer rejected the competent authority resolution of the same or
similar issue in a prior case;
(d) the taxpayer does not agree that competent authority negotiations are a
government-to-government activity that does not include the taxpayer's
participation in the negotiation proceedings;
(e) the taxpayer does not furnish upon request sufficient information to
determine whether the treaty applies to the taxpayer's facts and circumstances;
(f) the taxpayer was found to have acquiesced in a foreign initiated
adjustment that involved significant legal or factual issues that otherwise
would be properly handled through the competent authority process and then
unilaterally made a corresponding correlative adjustment or claimed an increased
foreign tax credit, without initially seeking U.S. competent authority
assistance;
(g) the taxpayer: (i) fails to comply with this revenue procedure; (ii) fails
to cooperate with the U.S. competent authority (including failing to provide
sufficient facts and documentation to support its claim of double taxation or
taxation contrary to the treaty); or (iii) failed to cooperate with the Service
during the examination of the periods in issue and such failure significantly
impedes the ability of the U.S. competent authority to negotiate and conclude an
agreement (e.g., significant factual development is required that cannot
effectively be completed outside the examination process); or
(h) the transaction giving rise to the request for competent authority
assistance: (i) includes an issue pending in a U.S. Court, or designated for
litigation, unless competent authority consideration is concurred in by the U.S.
competent authority and the Associate Chief Counsel (International); or (ii)
involves fraudulent activity by the taxpayer.
.03 Extending Period of Limitations for Assessment. If the U.S.
competent authority accepts a request for assistance, the taxpayer may be
requested to execute a consent extending the period of limitations for
assessment of tax for the taxable periods in issue. Failure to comply with the
provisions of this subsection can result in denial of assistance by the U.S.
competent authority with respect to the request.
.04 No Review of Denial of Request for Assistance. The U.S. competent
authority's denial of a taxpayer's request for assistance or dismissal of a
matter previously accepted for consideration pursuant to this revenue procedure
is final and not subject to administrative review.
.05 Notification. The U.S. competent authority will notify a taxpayer
requesting assistance under this revenue procedure of any agreement that the
U.S. and the foreign competent authorities reach with respect to the request. If
the taxpayer accepts the resolution reached by the competent authorities, the
agreement shall provide that it is final and is not subject to further
administrative or judicial review. If the competent authorities fail to agree,
or if the agreement reached is not acceptable to the taxpayer, the taxpayer may
withdraw the request for competent authority assistance and may then pursue all
rights to review otherwise available under the laws of the United States and the
treaty country. Where the competent authorities fail to agree, no further
competent authority remedies generally are available, except with respect to
treaties that provide for arbitration of the dispute. See, e.g., Article
25(5) of the U.S.-German income tax treaty. A request for arbitration shall be
made in accordance with the procedures prescribed under the applicable treaty
and related documents, including procedures which the Service may promulgate
from time to time.
.06 Closing Agreement. When appropriate, the taxpayer will be
requested to reflect the terms of the mutual agreement and of the competent
authority assistance provided in a closing agreement, in accordance with section
6.07 and 6.17 of Rev. Proc. 68-16, 1968-1 C.B. 770.
.07 Unilateral Withdrawal or Reduction of U.S. Initiated Adjustments.
With respect to U.S. initiated adjustments under section 482 of the Code, the
primary goal of the mutual agreement procedure is to obtain a correlative adjustment
from the treaty country. For other types of U.S. initiated adjustments, the
primary goal of the U.S. competent authority is the avoidance of taxation in
contravention of an applicable treaty. Unilateral withdrawal or reduction of
U.S. initiated adjustments, therefore, generally will not be considered. For
example, the U.S. competent authority will not withdraw or reduce an adjustment
to income, deductions, credits or other items solely because the period of limitations
has expired in the foreign country and the foreign competent authority has declined
to grant any relief. If the period provided by the foreign statute of limitations
has expired, the U.S. competent authority may take into account other relevant
facts to determine whether such withdrawal or reduction is appropriate and may,
in extraordinary circumstances and as a matter of discretion, provide such relief
with respect to the adjustment to avoid actual or economic double taxation.
In no event, however, will relief be granted where there is fraud or negligence
with respect to the relevant transactions. In keeping with the U.S. Government's
view that tax treaties should be applied in a balanced and reciprocal manner,
the United States normally will not withdraw or reduce an adjustment where the
treaty country does not grant similar relief in equivalent cases.
Return to Table of Contents
SEC. 13. REQUESTS FOR RULINGS
.01 General. Requests for advance rulings regarding the interpretation
or application of a tax treaty, as distinguished from requests for assistance
from the U.S. competent authority pursuant to this revenue procedure, must be
submitted to the Associate Chief Counsel (International).
.02 Foreign Tax Rulings. The Service does not issue advance rulings
on the effect of a tax treaty on the tax laws of a treaty country for purposes
of determining the tax of the treaty country.
Return to Table of Contents
SEC. 14. FEES
Rev. Proc. 2002-1, 2002-1 I.R.B. 1, sec. 15, requires the payment of user fees
for requests to the Service for rulings, opinion letters, determination letters
and similar requests. No user fees are required for requests for competent authority
assistance pursuant to this revenue procedure.
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SEC. 15. EFFECT ON OTHER DOCUMENTS
Rev. Proc. 96-13, 91-23 and Rev. Proc. 91-26 are modified and superseded by
this revenue procedure. Rev. Proc. 96-53, 199-2 C.B. 375 is amplified. Rev.
Rul. 92-75, 1992-2 C.B. 197, is clarified. Rev. Proc. 96-14, 1996-1 C.B. 626,
is modified and superseded. Section 10 of this revenue procedure generally restates
Rev. Proc. 96-14, but without the requirement for the concurrence of the Director,
International, in Rev. Proc. 99-32 treatment where competent authority assistance
is not requested. References in this revenue procedure to Rev. Proc. 99-32 shall
be treated as references to Rev. Proc. 65-17, 1965-1 C.B. 833, as modified,
amplified and clarified from time to time, for taxable years beginning before
August 24, 1999.
Return to Table of Contents
SEC. 16. EFFECTIVE DATE
This revenue procedure is effective for requests for competent authority assistance
and Rev. Proc. 99-32 treatment filed after [INSERT DATE OF PUBLICATION OF THIS
REVENUE PROCEDURE].
Return to Table of Contents
DRAFTING INFORMATION
The principal authors of this revenue procedure are Aziz Benbrahim, Tax Treaty
Division and Amanda Ehrlich of the Office of the Associate Chief Counsel (International).
For further information regarding this revenue procedure, contact either Mr.
Benbrahim on (202) 874-1671 or Ms. Ehrlich on (202) 622-3880 (not toll-free
calls).
Return to Table of Contents
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