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PDF fileof which an APA is proposed Accordingly the fees shall be based on transaction value of the full period of the proposed APA International transactions Value (in approx USD) APA filing fee (in approx USD) Value 20 million 30000 Value >.

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More In File In early 2012 the Advance Pricing Agreement (APA) Program merged with that portion of the Office of the US Competent Authority (USCA) that resolves transfer pricing cases under the mutual agreement procedures of the United States’ bilateral income tax conventions to form the Advance Pricing and Mutual Agreement (APMA) Program.

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