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COMMONWEALTH OF MASSACHUSETTS APPELLATE TAX BOARDS CORP. V.COMMISSIONER OF REVENUEDocket Nos. F215484 F228324Promulgated: September 14, 2000These are appeals under the formal procedure pursuant to
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ap 629 is a form used for reporting information on controlled transactions.
Taxpayers engaged in controlled transactions are required to file ap 629.
ap 629 should be filled out by providing accurate information on the controlled transactions conducted during the tax year.
The purpose of ap 629 is to report information on controlled transactions to ensure compliance with transfer pricing regulations.
Information such as the description of controlled transactions, pricing methodology used, and related party details must be reported on ap 629.
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