Irish Revenue has issued eBrief No. 127/24 on updated bilateral advance pricing agreement guidelines.
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Revenue eBrief No. 127/24 Bilateral Advance Pricing Agreement Guidelines
Tax and Duty Manual Part 35-02-07 Bilateral Advance Pricing Agreement Guidelines has been updated. The updated Guidelines take into account international best practice in relation to bilateral Advance Pricing Agreements (APA) as identified by the OECD.
The main changes relate to the following:
- Including prosp…