30 June 2016

Ireland launches bilateral APA program

Ireland's Office of the Revenue Commissioners has formally introduced a bilateral Advance Pricing Agreement (APA) program with the publication of guidelines on June 23 - Revenue eBrief No. 60/2016. The guidelines are effective for new APAs requested from July 1 and are intended to formalize Irish Revenue's APA practice, which until now has operated informally.

A Tax Alert prepared by EY's Global Tax Desk Network, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-1153

Document ID: 2016-1153