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U.S. IRS Increases User Fees for APAs

09 February 2018

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Approved Changes

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United States

The U.S. IRS has reportedly issued a new schedule that includes increased user fees for unilateral or bilateral advance pricing agreements (APAs). The current fees are included Rev. Proc. 2015-41 on procedures for APAs ({News-2015-08-14/A/2-previous coverage}). The user fees for APA requests filed after 30 June 2018 will be increased as follows: New requests - increased from USD 60,000 to USD 86,750 Renewal requests - increased from USD 35,000 to USD 48,500 Eligible small case requests - increased from USD 30,000 to USD 42,500 Amendment requests - increased from USD 12,500 to USD 17,750 For requests filed after 31 December...