New Jersey Division of Taxation inclined to respect taxpayer-IRS advance pricing agreement

February 2012


The New Jersey Division of Taxation issued a memorandum announcing that it will "in most circumstances" respect an advance pricing agreement (APA) between a taxpayer and the IRS in determining a "fair and reasonable tax" under New Jersey law. [N.J. Division of Taxation, TAM-2012-1, 2/16/12]

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