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Internal Revenue Bulletin:  2015-15 

April 13, 2015 

SPECIAL ANNOUNCEMENT


Table of Contents

Announcement 2015–11Announcement 2015–11

This Announcement is issued pursuant to § 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 Advance Pricing and Mutual Agreement (APMA) Program, formerly known as the Advance Pricing Agreement (APA) Program. The first report covered calendar years 1991 through 1999. Subsequent reports covered separately each calendar year 2000 through 2013. This sixteenth report describes the experience, structure, and activities of the APMA Program during calendar year 2014. It does not provide guidance regarding the application of the arm’s length standard.


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