IRS issues final reporting regulations for bank deposit interest paid to NRAs -- US, Germany sign mutual agreement on dividend withholding regarding pension funds -- IRS issues 13th annual APA report -- Dick McAlonan named first director of new IRS Advance Pricing Agreement and Mutual Agreement Office -- IRS issues internal guidance on economic substance doctrine -- More guidance on FTC splitter rules may be delayed; Section 901(m) guidance coming before 30 June