Revenue Guidance Notes on Documentation Obligations has been saved
Revenue Guidance Notes on Documentation Obligations
Revenue issued guidance notes on the documentation requirements for companies that fall within the remit of Irelands transfer pricing regime introduced in June 2010. A formal transfer pricing regime was introduced for companies within the charge to tax in Ireland on their trading activities for accounting periods beginning on or after 1 January 2011.
Revenue Guidance Notes on Documentation Obligations Report
The legislation allows for grandfathering of arrangements that were in place before 1 July 2010, which provided a window of opportunity for companies to review their intercompany arrangements before that date with a view to removing those arrangements from the scope of the regime.