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.
To read the full article, please click here.
Transfer Pricing of Financial Transactions PDF | 0.12 MB