Advance Pricing and Mutual Agreement Program
In early 2012, the Advance Pricing Agreement (APA) Program merged with that portion of the Office of the U.S. Competent Authority (USCA) that resolves transfer pricing cases under the mutual agreement procedures of the United States’ bilateral income tax conventions to form the Advance Pricing and Mutual Agreement (APMA) Program. APMA’s mission is to resolve actual or potential transfer pricing disputes in a timely, principled, and cooperative manner.
Change to address for APA requests and requests for Competent Authority assistance regarding transfer pricing issues
Deputy Commissioner (International)
Large Business and International Division
Internal Revenue Service
1111 Constitution Avenue, N.W.
Washington, DC 20224
Published Guidance & Tax Treaty Information
Additional APMA Program Information