Issue Number: A-2017-03
Announcement 2017-03, the Advance Pricing and Mutual Agreement (APMA) program report. § 521(b) of Pub. L. 106-170, the Ticket to Work and Work Incentives Improvement Act of 1999 requires the Secretary of the Treasury to report annually to the public concerning advance pricing agreements (APAs) and the Advance Pricing and Mutual Agreement Program (APMA Program), formerly known as the Advance Pricing Agreement Program (APA Program). The first report covered calendar years 1991 through 1999. Subsequent reports covered each calendar year 2000 through 2015 separately. This eighteenth report describes the experience, structure, and activities of the APMA Program during calendar year 2016. It does not provide guidance regarding the application of the arm’s length standard.
Announcement 2017-03 will be in IRB 2017-15, dated April 10, 2017.