Global Transfer Pricing for Irish Business - The Tax Professional's Guide
8.6Advance Pricing Agreement
8.6.1Introduction
An APA is an arrangement between one or more tax authority and a taxpayer that determines in advance of controlled transactions an appropriate set ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.