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

February 2012

Overview

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]

Contact us

Peter Michalowski
National SALT Practice Leader
Tel: +1 (646) 471 5259
Email

Follow us