Irish Revenue has issued eBrief No. 127/24 on updated bilateral advance pricing agreement guidelines. --- Revenue eBrief No. 127/24 Bilateral Advance Pricing Agreement Guidelines Tax and Duty Manual Part 35-02-07 Bilateral Advance Pricing Agreement Guidelines has been updated. The updated Guidelines take into account international best practice in relation to bilateral Advance Pricing Agreements (APA) as identified by the OECD. The main changes relate to the following: Including prospective years in an APA term in situations where most of the years proposed to be covered by an APA have passed by the time an agreement is reached between the competent...