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Bulletin No. 2005-28 July 11, 2005

TAX CONVENTIONS

Internal Revenue Bulletin 2005-28 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 2005–47, page 71. This announcement provides a memorandum of understanding (MOU) between the Competent Authorities of the United States and Canada regarding the mutual agreement procedure (MAP) process in accordance with the terms set forth in the United States – Canada income tax convention. The MOU establishes principles and guidelines to improve the performance and efficiency of the MAP process.

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▸Contents — Internal Revenue Bulletin 2005-28
Internal Revenue Bulletin 2005-28

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