Duffy, Joe
New formal APA programme Electrónico / Joe Duffy and Tomás Bailey .-- , 2016
Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
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 theEU Directive on exchange of information.
PRECIOS DE TRANSFERENCIA
CONVENIOS
INTERCAMBIO DE INFORMACION TRIBUTARIA
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCIÓN
IRLANDA
ELUSION FISCAL
International Transfer Pricing Journalv. 23, n. 6, November - December 2016
New formal APA programme Electrónico / Joe Duffy and Tomás Bailey .-- , 2016
Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
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 theEU Directive on exchange of information.
PRECIOS DE TRANSFERENCIA
CONVENIOS
INTERCAMBIO DE INFORMACION TRIBUTARIA
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCIÓN
IRLANDA
ELUSION FISCAL
International Transfer Pricing Journalv. 23, n. 6, November - December 2016