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Internal Revenue Bulletin:  2005-28 

July 11, 2005 


Table of Contents

Announcement 2005-47 Announcement 2005-47

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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