New Formal APA Programme

Journal
Author
Duffy, J.; Bailey, T.
Country
Ireland
Published Date
Issue
International Transfer Pricing Journal 2016 (Volume 23), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Ireland has introduced a formal APA programme effective from 1 July 2016 which facilitates the initiation of bilateral APAs in accordance with BEPS best practice. Information on concluded APAs may be exchanged with other jurisdictions under either the OECD spontaneous exchange of information regime or the EU Directive on exchange of information.