TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Bilateral Advance Pricing Agreement Guidelines

Revenue has introduced a formal Bilateral Advance Pricing Agreement (APA) Programme which becomes effective from 1 July 2016. A bilateral APA is a binding agreement that allows the taxpayer and two tax authorities to avoid future transfer pricing disputes by entering into a prospective agreement regarding the taxpayer’s transfer prices.

Guidelines on the operation of the programme are contained in Revenue’s Bilateral Advance Pricing Agreement Guidelines and further details are contained in Revenue eBrief No. 60/16 on here.