Transfer Pricing Law Review - Ireland Chapter PDF | 0.16 MB
Tax partners Joe Duffy and Catherine O'Meara, and senior associate Anna Crowley recently co-authored the Ireland chapter of The Transfer Pricing Law Review.
The chapter summarises Ireland's substantive transfer pricing rules, explains how a transfer pricing dispute is handled – from initial scrutiny through to litigation or settlement – and discusses the interaction between transfer pricing and other parts of the tax code (such as withholding taxes, customs duties and attempts to prevent double taxation).
Reproduced with permission from The Law Review . This chapter was first published in July 2023.