Skip to content
ChatProjectCodes

Announcement 2021-6

Internal Revenue Bulletin 2021-15 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement and Report

Concerning Advance Pricing Agreements

March 23, 2021

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 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 2019 separately. This twenty-second report describes the experience, structure, and activities of the APMA Program during calendar year 2020. It does not provide guidance regarding the application of the arm’s length standard.

Part I of this report includes information on the structure, composition, and operation of the APMA Program; Part II presents statisti­ cal data; and Part III includes general descriptions of various elements of the APAs executed in 2020, including types of transactions covered, transfer pricing methods used, and completion time.

John C. C. Hughes Director, Advance Pricing and Mutual Agreement Program

Bulletin No. 2021–15 1011 April 12, 2021

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2021-15
Internal Revenue Bulletin 2021-15

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.