On January 2, 2024, the current revenue procedure announcing the user fee amounts for a unilateral or bilateral advance pricing agreement (APA) was published in 2024-01 I.R.B. on page 85. Fees for APAs are currently set forth in the Appendix of Rev. Proc. 2015-41 and were updated in IRS Statement (2-6-18). For APA requests filed after January 1, 2024, the fees will increase as follows: $121,600 for original APAs; $65,900 for renewal APAs; $57,500 for small case APAs; and $24,600 for amendments to APAs. In all other respects, the provisions of the Appendix (specifically, section 3, regarding user fees) remain unchanged. APAs are agreements between the IRS and multinational enterprises to address transfer pricing issues that arise from international commerce between related parties. With an agreement on the prospective tax treatment of such commerce, the taxpayer gets greater certainty over its U.S. tax liability. By law, federal agencies are required to charge a user fee to recover the cost of providing certain services to the public that confer a special benefit to the recipient. Agencies must review these fees to determine whether they are recovering the cost of providing these services. APA fees were last adjusted in 2019.