Ireland on Transfer Pricing

The Finance Act 2024 contains the changes to the Irish tax legislation that generally apply from 1 January 2025. The Finance Act contains a number of key business taxation measures.

In this Tax Controversy and Dispute Resolution Report, we look back on the recent trends and developments in domestic and international tax controversy matters and provide insights on the key developments during recent periods.

On 15 November 2023, the OECD published statistics on Mutual Agreement Procedures ("MAPs") and Advance Pricing Agreements ("APAs") and its Competent Authority awards for 2023.