New formal APA programme Joe Duffy and Tomás Bailey Electrónico
By: Duffy, Joe
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Material type: 
ArticlePublisher: 2016Subject(s): PRECIOS DE TRANSFERENCIA | CONVENIOS | INTERCAMBIO DE INFORMACION TRIBUTARIA | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | PREVENCIÓN | IRLANDA | ELUSION FISCAL
In:
International Transfer Pricing Journal v. 23, n. 6, November - December 2016Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | ITPJ/2016/6-15 (Browse shelf) | Available | ITPJ/2016/6-15 |
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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.
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