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DRAFT FOR PUBLIC DISCUSSION TEMPLATE FOR ADVANCE PRICING AGREEMENT TO BE ISSUED UNDER REVENUE PROCEDURE 201541 The Advance Pricing and Mutual Agreement Program (APA) of the Internal Revenue Service
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01
Start by clearly defining the purpose and scope of the draft for public discussion.
02
Include a summary or introduction that provides background information about the topic.
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Break down the draft into sections or chapters for easy navigation and comprehension.
04
Clearly state the proposed changes or actions being proposed in the draft.
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Provide supporting evidence, data, or research to back up the proposed changes.
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Invite public comments and feedback by including a section for public input.
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Set a deadline for submission of public comments and provide instructions on how to submit them.
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Consider organizing public hearings or meetings to gather additional input from stakeholders.
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Review and analyze the public comments received, and make revisions to the draft if necessary.
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Clearly communicate the final version of the draft and any changes made based on public input.
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Public authorities or government bodies who are proposing new legislation or regulations.
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