000 01308nab#a2200301#c#4500
003 IEF
005 20190816110617.0
008 170530s2016 NLD|| #####0 b|ENG|u
040 _aIEF
041 _aENG
100 1 _aDuffy, Joe
_965410
245 _aNew formal APA programme
_c Joe Duffy and Tomás Bailey
_hElectrónico
260 _c2016
500 _aDisponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
650 4 _aPRECIOS DE TRANSFERENCIA
_948095
650 4 _aCONVENIOS
_941141
650 4 _aINTERCAMBIO DE INFORMACION TRIBUTARIA
_947499
650 4 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
_963148
650 4 _aEVASION FISCAL
_944029
650 4 _aPREVENCIÓN
_954712
650 4 _aIRLANDA
_946671
520 _aIreland 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.
650 4 _943410
_aELUSION FISCAL
773 0 _tInternational Transfer Pricing Journal
_gv. 23, n. 6, November - December 2016
942 _cART
942 _z148032
999 _c27359
_d27359