On 6 February 2018, the Internal Revenue Service (IRS) announced that fees for Advance Pricing Agreements (APAs) are expected to increase in a two-step process. For APA requests submitted after June 30, 2018, the fees will increase as follows: $86,750 for new APAs; $48,500 for renewal APAs; $42,000 for small case APAs; and $17,750 for amendments to APAs. For APA requests submitted after December 31, 2018, the fees will increase to the following amounts: $113,500 for new APAs; $62,000 for renewal APAs; $54,000 for small case APAs; and $23,000 for amendments.
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