Tax and Duty Manual Part 35-02-07 contains Ireland’s Bilateral Advance Pricing Agreement (“APA”) Guidelines. Paragraph 32 sets out the term, or period, for which an APA will be granted – typically between 3 and 5 years. The guidelines have been updated to indicate that in no case will Revenue agree to a period that extends more than 5 years beyond the date of agreement of the bilateral APA with the competent authority of the other tax administration.

Source: Revenue Commissioners. www.revenue.ie. Copyright Acknowledged.