• Service: Tax, Global Transfer Pricing Services
  • Type: Regulatory update
  • Date: 3/27/2014

United States - APA statistics for 2013 

March 27:  The IRS today released an advance copy of Announcement 2014-14 providing the statistics of the advance pricing agreement (APA) program for 2013.

Announcement 2014-14 [PDF 1.07 MB] reports that:

  • The number of executed APAs increased for the second year in a row—from 140 in 2012 to 145 in 2013.
  • The median completion time fell from 39.8 months in 2012 to 32.7 months in 2013.
  • The number of executed APAs (145) again surpassed the number of applications filed (111).

APA statistics for 2013

APA actions in 2013 unilateral bilateral multilateral total
Applications filed 20 89 2 111
APAs executed 39 105 1 145
APAs pending 51 227 3 331
Renewals executed in 2013 27 49 1 77
Renewals pending 20 126 1 147
Revoked or cancelled 0 0 0 0
Applications withdrawn 3 6 0 9

Contact a tax professional with KPMG's Global Transfer Pricing Services.

Sean Foley

(202) 533-5588

Clark Chandler

(202) 533-3186

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