As part of its OECD Inclusive Framework on BEPS (IF) commitments, Ireland committed to implement BEPS Action 14 (Making Dispute Resolution Mechanisms More Effective) to resolve treaty-related disputes in a timely, effective and efficient manner. As part of this commitment, Ireland has in recent years, for example, changed its domestic legislation to ensure that the outcome of a mutual agreement procedure (MAP) can be implemented regardless of Ireland’s statute of limitations, ratified the multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting and introduced a formal bilateral advance pricing agreement (APA) programme.
To help track the progress of IF jurisdictions in implementing BEPS Action 14, participating jurisdictions have also agreed to provide timely and complete reporting of MAP and APA statistics.
On 31 October, the OECD published MAP and APA statistics for 2024. This report not only highlights some interesting trends that taxpayers who are contemplating a MAP or APA with Ireland should be aware of, but also names Ireland as the winner of most improved jurisdiction for APAs for 2024.
Statistics and key trends for Ireland
Mutual Agreement Procedures
- The average resolution time for transfer pricing (TP) MAP cases in Ireland was 35.57 months in 2024 (up from 31.50 in 2023). For non-TP cases, the average resolution time was 17.62 months (up from 8.66 in 2023). These figures compare favourably overall to the 2024 global average figures of 30.9 months for TP MAP cases and 24.5 months for all other cases.
- Approximately 60% of TP MAP cases in Ireland in 2024 reached full resolution of the issue for the taxpayer through a competent authority agreement (down from 75% in 2023). The figure for non-TP cases was 81% (up from 46% in 2023). The corresponding figure globally was 63.4%, however, this rises to approximately 76% when unilateral relief and domestic resolutions are factored in. As Ireland did not resolve any TP MAP cases in 2024 via unilateral relief or domestic resolution, there was, in practice, a drop off in TP MAP cases being fully resolved in Ireland in 2024.
- There was a doubling in 2024 to 12% (up from 6% in 2023) of TP MAP cases being withdrawn by taxpayers. When this figure is coupled with the figures for cases where access to MAP was denied (4%) and cases where the Irish Competent Authority considered that the objection was not justified (also 4%), this means that in 2024 20% of TP MAP cases did not result in a successful outcome for the taxpayer. The corresponding figure for non-TP MAP cases was 15%.
- The results for Ireland also show a slight decrease overall in its MAP case inventory, with 171 cases in its inventory at the end of 2024 compared to 177 cases at the end of 2023. The number of overall TP cases increased in 2024 from 91 to 97. This corresponds to the global trend in TP cases, which the OECD attributes to the possible fading impact of COVID-19 on adjustments that go to MAP. Overall, non-TP MAP cases in Ireland fell in 2024 from 82 to 70.
- The jurisdictions with which Ireland has the most MAP cases remained broadly consistent in 2024, with European Member States, such as Italy and Spain, the United Kingdom and the United States making up a significant proportion.
Advance Pricing Agreements
- Regarding APAs, the statistics for Ireland are positive. In 2024 Ireland granted 10 APAs, which represented a tenfold increase on its figures for 2023. This ensured that Ireland was a deserving winner of the most improved jurisdiction for APAs for 2024 from the OECD.
- As with other jurisdictions, the time it takes to conclude an APA in Ireland continued to be high in 2024. On average the time taken to grant an APA during the reporting period was 52.58 months (compared to 39.6 months globally). However, the timeline for Ireland is substantially down from where it stood in 2023 when it was at 71.97. This demonstrates the significant effort and resources the Irish Competent Authority is dedicating to its APA programme.
- The number of APA applications filed in 2024 was 23 (up from 16 in 2023) and Ireland’s overall APA inventory closed at 80 at the end of 2024 (compared to 68 at the end of 2023).
Takeaways for taxpayers
The statistics for Ireland disclose some important trends from practice that taxpayers who are contemplating MAPs and APAs with Ireland should be cognisant of.
- The average time it takes for MAP cases to be resolved in Ireland is significantly higher than the targeted average of 24 months. A number of factors feed into this, including that recently more jurisdictions are taking increasingly aggressive approaches when it comes to transfer pricing, such as more frequently asserting profit split in cases involving Ireland. In these situations, as they are highly fact specific, it can take time for taxpayers to prepare, and the Irish Competent Authority to then analyse the information necessary to facilitate principled negotiation with the counterparty jurisdiction. Taxpayers who are contemplating MAP in Ireland should be aware of this, manage internal stakeholders’ expectations appropriately and, where possible, contemporaneously prepare their supporting documentation file with a view to going to MAP. This could include, for instance, preparing travel logs to document where key senior decision makers are located, especially when making strategic decisions.
- 40% of TP MAP cases in 2024 resulted in an outcome where either no relief was granted to the taxpayer (e.g. because the taxpayer was denied MAP access) or where only partial relief from double taxation was granted. Whilst each case will be different, and the statistics do not go into specific detail on why a taxpayer was refused access to MAP or withdrew their application, in practice several factors can feed into these results, including:
- In practice taxpayers can come under significant pressure to settle tax audits in foreign jurisdictions (e.g. due to the threat of criminal sanctions etc.). Where this is the case and a taxpayer settles an audit with a foreign tax authority, the ability of the Irish Competent Authority to negotiate with the Competent Authority of their tax treaty counterpart can be fettered. This could arise because, for instance, their counterpart may not legally be able to depart from the negotiated settlement under their domestic law. In practice, in such circumstances, it is not uncommon for only partial relief to be granted, and this may account for some of the cases disclosed in Ireland’s 2024 statistics. To best protect their position in MAP, taxpayers should engage early in the MAP process in Ireland and seek to preserve their rights to MAP in any settlement discussions with the tax authority in the foreign jurisdiction;
- Access to MAP can be denied in circumstances where, for example, the issue in dispute is not covered by the tax treaty (e.g. because the tax is not a covered tax) or because the strict time limits set down in the relevant tax treaty have not been met. Typically, a taxpayer has three years from the first notification of the action giving rise to the taxation not in accordance with the tax treaty. Taxpayers who are contemplating MAP should consult the relevant tax treaty early so as to seek to avoid their MAP request being denied on technical grounds. Consideration of alternative domestic remedies should also be undertaken in parallel, with the possibility of staying any domestic proceedings to allow MAP to proceed also being factored into the overall strategy.
- The significant increase in the number of APAs granted in 2024 by the Irish Competent Authority reflects work done on cases over several years, as the average timeline indicates. Whilst APAs do require taxpayers to dedicate time and resources to them (e.g. significant information requirements, functional interviews etc.), Ireland’s statistics are beginning to show that perseverance with the process does bear fruit and that Ireland is committed to agreeing APAs where possible. The increase is also indicative of a general trend from all taxpayers and tax authorities towards favouring dispute prevention where possible. Taxpayers who have been through audit and MAP in recent years should consider the possibility of applying for an APA on their more complex intercompany transactions. This is particularly the case where the audit and MAP outcome may have departed in some way from the taxpayer’s general TP policy or the taxpayer now wishes to establish a new TP policy going forward (e.g. to take account of recent political and economic developments that may impact supply chains).
Conclusion
The 2024 statistics for Ireland continue to underline its commitment to BEPS Action 14 and meaningful dispute prevention and resolution. The significant increase in the number of APAs is particularly welcome.
The statistics also underscore the importance for taxpayers who may be contemplating a MAP or APA with Ireland of doing preparatory work early, including manging expectations of internal stakeholders regarding timelines.
More generally, the rise in the number and complexity of cases, particularly from a TP perspective, highlights the continued need for simplification measures for taxpayers at both a domestic and international level to be introduced.
For more information, please contact your usual A&L Goodbody Tax contact.
Date published: 4 November 2025
