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Transfer Pricing of Financial Transactions

AUTHORs: Catherine O'Meara co-author(s): Raphael Clancy Services: Tax, Transfer Pricing DATE: 14/06/2021

The Irish Revenue Commissioners have recently advised that they would consider it “best practice” for taxpayers to have regard to the OECD’s transfer pricing guidance on financial transactions. In this article, Tax partner Catherine O’Meara and senior associate Raphael Clancy summarise key components of the OECD guidance.

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Transfer Pricing of Financial Transactions PDF | 0.12 MB