Source: IRM 21.8.1.2.8 (10-01-2018)

Q1: What is the purpose of Rev. Proc. 2015-40?

A1: Rev. Proc. 2015-40 allows a U.S. taxpayer to request assistance from the U.S. Competent Authority on issues arising under a tax treaty between the U.S. and a foreign country.

Q2: Who acts as the U.S. competent authority?

A2: The IRS Large Business and International (LB&I) Commissioner acts as the U.S. competent authority, responsible for administering tax treaty provisions, interpreting and applying treaties, and reaching mutual agreements in specific cases.

Q3: How does the U.S. competent authority conduct its process?

A3: The U.S. competent authority operates through two offices: Advance Pricing and Mutual Agreement Program (APMA) and the Treaty Assistance and Interpretation Team (TAIT). APMA handles cases arising under the business profits and associated enterprises articles of U.S. tax treaties, while TAIT manages cases arising under all other articles of U.S. tax treaties, including estate and gift taxes. Both offices can consider cases arising under the permanent establishment articles of U.S. tax treaties and coordinate on such cases as needed.

Q4: Where should I send written requests for APMA?

A4: Send written requests for APMA to:

Internal Revenue Service

Deputy Commissioner International, Large Business and International Division

1111 Constitution Ave. N. W. SE:LB:TTPO:APMA:NC 534-01

Washington, DC 20224

Q5: Where should I send written requests for TAIT?

A5: Send written requests for TAIT to:

Commissioner International, Large Business and International Division

Internal Revenue Service

1111 Constitution Avenue. N.W. SE:LB:TTPO:TA:TAIT:NCA 570-03

Washington, DC 20224

Q6: Who should I direct questions about competent authority requests to?

A6: Direct any questions regarding competent authority requests to the attention of APMA or TAIT, as appropriate, at the above addresses.

Q7: Who should nonresident aliens or foreign corporations contact for inquiries?

A7: Nonresident aliens or foreign corporations should generally contact the Competent Authority of their country of residence with inquiries.

Q8: Where can I find more information about tax treaties?

A8: For more information, visit the Tax Treaties section on IRS.gov at http://www.irs.gov/Individuals/International-Taxpayers/Tax-Treaties.