The IRS has issued a statement reorganizing the Advance Pricing and Mutual Agreement program to improve internal processes, resolve disputes, and increase taxpayer service. The six teams are made up of both team leaders and economists. This is a remarkable feature of the reorganization. The program believes that this integration will foster cooperation among apMA team members and optimize the participation of economists in the analysis, development and negotiation of cases. On December 13, 2019, the United States and China entered into a formalized agreement The Advance Pricing Arrangement (APA) is a tax ruling that provides companies with legal certainty about their future intra-group transactions. Bilateral and multilateral SAAs are usually bilateral or multilateral, that is. .