SPECIAL ANNOUNCEMENT

Announcement 2013–17, page 911. 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 APMA Program. The first report covered calendar years 1991 through 1999. Subsequent reports covered separately each calendar year 2000 through 2011. This Fourteenth report describes the experience, structure, and activities of the APMA Program during calendar year 2012. It does not provide guidance regarding the application of the arm’s length standard.