Tax partner, Catherine O’Meara, wrote an update for Bloomberg Tax on recent developments in Ireland’s transfer pricing rules.
Transfer Pricing for the International Practitioner
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The article provides an update on the type of audit activity we are seeing in Ireland under transfer pricing rules, the incorporation of the revised OECD Transfer Pricing Guidelines into Irish law and Ireland’s transfer pricing documentation requirements.
This article was first published in the Spring 2019 Transfer Pricing Forum by Bloomberg Tax.