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 transfer pricing 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.
This publication first appeared on Lexology’s website here – https://www.lexology.com/gtdt/workareas/transfer-pricing