Page 393 - International Taxation IRS Training Guides
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Glossary of
Terms
Acronym/Terms Definition
APA Advance Pricing Agreement
Agreement
APMA Advanced Pricing and Mutual
CA Competent
Authority
CS Contracting State
EOI Exchange of Information
IRC Internal Revenue Code
LB&I Large Business &
International
LOB Limitation on Benefits
Procedure
MAP Mutual Agreement
PE Permanent Establishment
Assistance and Interpretation
TAIT Treaty
TPP Transfer Pricing
Practice
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