San Diego Law Review


Blake L. Currey

Library of Congress Authority File


Document Type



This Comment examines the current state of the IRS’s handling of pricing agreements within the APMA Program, arguing that the IRS should improve the Program by increasing its transparency to coincide with the additional resources being devoted to the Program, the IRS’s elevating transfer pricing enforcement, and the modern valuation challenges in transfer pricing. Part II further introduces transfer pricing and the arm’s length standard, and Part III examines the recent performance of the APMA Program. Part IV explores the Program’s troubling lack of transparency. Part V analyzes the legal and financial interests implicated by improving the Program’s transparency, arguing that the Program should be improved by (1) amending Internal Revenue Code §§ 6103(b)(2) and 6110 to allow disclosure of time-delayed redacted APAs to guide practitioners and address public concerns; (2) providing additional categories of information within the APMA annual report, including examples of APAs from that year; and (3) adding a mandatory internal appeals process for the cancellation of APAs. Last, Part VI concludes that the Program can better achieve its mission by adopting one or more of these proposals.

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