ARTICLE · 04 DECEMBER 2025

OECD Awards Confirm Strength Of Ireland's Competent Authority

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On 31 October 2025, the OECD published its 2024 statistics on Mutual Agreement Procedures ("MAPs") and Advance Pricing Agreements ("APAs") as part of the OECD's Tax Certainty Day.

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Mark O'Sullivan

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On 31 October 2025, the OECD published its 2024 statistics on Mutual Agreement Procedures ("MAPs") and Advance Pricing Agreements ("APAs") as part of the OECD's Tax Certainty Day. The OECD also handed out awards to Competent Authority teams that achieve strong results in resolving cases. These statistics and awards provide key insights on trends in MAPs and APAs involving Ireland.

APAs – Ireland wins most improved jurisdiction

For the first time, the OECD handed out awards to Competent Authorities that perform well in concluding APAs. The Irish Competent Authority team was awarded the 'most improved jurisdiction' in the APA category, which acknowledges the 900% increase in APAs granted to Irish taxpayers in 2024 (compared to 2023). This achievement acknowledges the significant efforts of the Irish Competent Authority team to provide Irish taxpayers with certainty on their transfer pricing arrangements since the formal introduction of Ireland's APA programme

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