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Ireland - New Formal APA Programme
Ireland has introduced a formal APA programme effective from 1 July 2016 which facilitates the initiation of bilateral APAs in accordance with BEPS best practice. Information on concluded APAs may be exchanged with other jurisdictions under either the OECD spontaneous exchange of information regime or the EU Directive on exchange of information.
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Authored by Partner Joe Duffy and Solicitor Tomás Bailey, this article first appeared in the International Transfer Pricing Journal, 2016 (Volume 23), No 6 on 16 November 2016.