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.
- Published Guidance & Tax Treaty Information
Additional APMA Program Information
Please remember that per the Revenue Procedure taxpayers must file one original annual report, one copy and one electronic copy. Also, in an effort to reduce paperwork, APMA will no longer be sending letters acknowledging receipt of annual reports.