Lexology Transfer Pricing 2024 - Ireland PDF | 0.39 MB
Tax partners Catherine O'Meara, Joe Duffy and senior associate Anna Crowley recently authored the Ireland chapter of Get The Deal Through's Transfer Pricing 2024 publication. This publication provides a side-by-side comparison of local insights into principal legislation; enforcement authority; role of OECD Transfer Pricing Guidelines and BEPS project; transfer pricing methods; documentation and reporting; adjustments and settlement; relief from double taxation; advance pricing agreements; special topics, such as recharacterization, comparables, secondary adjustments, non-deductible intercompany payments, anti-avoidance, location savings, branches and permanent establishments, exit charges, and temporary exemptions and reductions; and recent trends.