Internal Revenue Bulletin:  2012-16 

April 16, 2012 

SPECIAL ANNOUNCEMENT


Table of Contents

ANNOUNCEMENT 2012-13 Announcement 2012-13

This announcement is issued pursuant to section 521(b) of Pub. L. 106-170, the Ticket to Work and Work Incentives Improvement Act of 1999, which requires the Secretary of the Treasury to report annually to the public concerning Advance Pricing Agreements (APAs) and the APA Program. The first report covered calendar years 1991 through 1999. Subsequent reports covered separately each calendar year 2000 through 2010. This Thirteenth report describes the experience, structure, and activities of the APA Program during calendar year 2011. It does not provide guidance regarding the application of the arm’s length standard.


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