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.