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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.


Page Last Reviewed or Updated: 07-Oct-2016