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Lexology GTDT - Transfer Pricing 2024

AUTHORs: Catherine O'Meara, Joe Duffy co-author(s): Anna Crowley Services: Tax, Transfer Pricing DATE: 04/09/2023

Lexology Transfer Pricing 2024 - Ireland PDF | 0.39 MB

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 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