On 29 September 2016, Irish Revenue published eBrief No. 81/2016, announcing an update to the bilateral advance pricing agreement (APA) guidelines. The guidelines were initially published in June 2016 for Ireland's new bilateral APA program, which is effective from 1 July 2016 ({News-2016-06-28/A/3- previous coverage}).
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Bilateral Advance Pricing Agreements
Tax and Duty Manual Part 35-02-07 (353KB) contains Ireland's Bilateral Advance Pricing Agreement ("APA") Guidelines. Paragraph 32…