Field Procedures for Handling Foreign-Initiated “Specific” Requests Under E.O.I. Agreements
/Once again, Insights looks at the I.R.S.'s International Practice Units, this time focusing on how the I.R.S. deals with information exchanges at its field level. Sheryl Shah and Stanley C. Ruchelman explain the procedures followed by the Large Business & International (LB&I) division.
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