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Internal Revenue Bulletin:  2014-16 

April 14, 2014 

SPECIAL ANNOUNCEMENT


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Announcement 2014–14Announcement 2014–14

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 APMA Program. The first report covered calendar years 1991 through 1999. Subsequent reports covered separately each calendar year from 2000 through 2012. This Fifteenth report describes the experience, structure, and activities of the APMA Program during calendar year 2013. It does not provide guidance regarding the application of the arm's length standard.


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