Ireland: Transfer Pricing

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2024 OECD MAP Statistics: Key Trends In MAP And APAS As Ireland Recognised As Most Improved Jurisdiction For APAS

As part of its OECD Inclusive Framework on BEPS (IF) commitments, Ireland committed to implement BEPS Action 14 (Making Dispute Resolution Mechanisms More Effective) to resolve treaty-related disputes in a timely, effective and efficient manner.

AG

A&L Goodbody LLP

Transfer Pricing In Transition? A Review Of The Tax Court's Decision In Facebook's Transfer Pricing Case In Light Of Medtronic v. Commissioner

In recent years, the U.S. Tax Court has been at the center of high-stakes transfer pricing disputes involving multinational corporations and the Internal Revenue Service. Two of the most consequential cases—Facebook, Inc. v. Commissioner and Medtronic...

TC

Thompson Coburn LLP

Key Insights From Irish Revenue's 2024 Annual Report

The Irish Revenue Commissioners ("Revenue") recently published their 2024 Annual Report (the "Report").

M

Matheson

Corporate Tax 2025 - Ireland

Most often, businesses gravitate towards the LTD model due to its familiarity and simplicity. However, DACs and Irish Collective Asset Management Vehicles...

MG

Maples Group

Three Things Irish Businesses - And Their Lawyers - Need To Consider In The Wake Of Trump's Tariffs

Worldwide International

MF

McCann Fitzgerald

Matheson Submission On Taxation Of Interest Consultation

M

Matheson

What's Another Year 2025 - Tax

European Union Tax

AC

Arthur Cox

Tax Controversy & Dispute Resolution Annual Report 2024

M

Matheson

OECD MAP And APA Statistics For 2023

M

Matheson

October 2024 - Tax

AC

Arthur Cox

Tax Comparative Guide

M

Matheson

Highlights From Irish Finance Bill 2024

AC

Arthur Cox

VAT And Holding Companies: Review Of The Covidien Case

M

Matheson

Tax Appeals Commission Issues Its First Transfer Pricing Determination

AG

A&L Goodbody LLP

FIG Top 5 At 5 - 09/10/2025

Ireland Finance

M

Matheson

Shake On It: High Court Rules Against John Magnier In The Sale Of Tipperary Estate

Ireland Real Estate

RL

RDJ LLP

Irish Budget 2026 – Implications For Irish And International Investors

MG

Maples Group

AI And Funds Tokenization: The Regulatory Experiences In Ireland To Date

Ireland Finance

DE

Dillon Eustace

Pay Transparency - New Employee Rights To Pay Information

Ireland Employment

M

Matheson

Transfer Pricing 2024

Ireland's transfer pricing rules are set out in Part 35A of the Taxes Consolidation Act 1997 (TCA) (the "TP Rules"). Part 35A was introduced in the Finance Act 2010...

M

Matheson

The EU Commission's Proposal For New Common Set Of Tax Rules In Europe

The European Commission adopted a new package of two proposals for business tax directives in September

AC

Arthur Cox

Landmark Win For Taxpayer In Ireland's First Transfer Pricing Case

In a landmark decision, the Irish Tax Appeals Commission ("TAC"), have delivered their determination in the first ever transfer pricing case to be heard in Ireland (59TACD2024).

M

Matheson

New Guidance On Ireland's APA Programme

On 26 April 2024, the Revenue Commissioners ("Revenue") published an updated version of the Bilateral Advance Pricing Agreement Guidelines (the "New Guidance").

M

Matheson

Corporate Tax 2024

MG

Maples Group

VAT And Transfer Pricing Interaction To Be Considered By The CJEU

European Union Tax

M

Matheson

What The OECD Statistics Tell Us About ICAP

M

Matheson

The Legal 500: Tax Comparative Guide 2023

European Union Tax

M

Matheson

The Tax & Coffee Podcast: EU Transfer Pricing Update

European Union Tax

MG

Maples Group

InDisputes: OECD MAP Statistics For 2022

M

Matheson

Corporate Tax Guide 2024

MG

Maples Group

Tax Update - September

European Union Tax

M

Matheson

New EU Proposal For A Transfer Pricing Directive

European Union Tax

M

Matheson

Doing Business In... 2023

Ireland Commercial

M

Matheson

Corporate Tax Guide 2024

Ireland deposited its instrument of ratification and final list of reservations and notifications with the OECD on 29 January 2019.

MG

Maples Group

Tax Update - September

On 14 September 2023, the Department of Finance published a Roadmap for the Introduction of a Participation Exemption to Irish Corporation Tax.

European Union Tax

M

Matheson

New EU Proposal For A Transfer Pricing Directive

The European Commission on 12 September 2023 issued a legislative proposal for a directive on Transfer Pricing ("EU TP Proposal") which aims for the first time to harmonise EU transfer pricing...

European Union Tax

M

Matheson

Doing Business In... 2023

The judicial system in Ireland is established by the Constitution of Ireland, the principal courts being the District Courts and Circuit Courts (with limited jurisdiction)...

Ireland Commercial

M

Matheson

Ireland Country Guide 2023

MG

Maples Group

InDisputes: Better Together? The Future Of Multilateral Tax Controversy

Over the last decade, changes to EU and international tax laws have created greater levels of transparency with respect to the tax affairs of corporate taxpayers. This has created an active international tax dispute...

M

Matheson

OECD MAP Statistics For 2021 | Irish Competent Authority Is Top Of The Class In MAP

On 22 November 2022, the OECD published Mutual Agreement Procedure ("MAP") statistics for 2021 and handed out awards to Competent Authorities who performed particularly well in 2021.

M

Matheson

Tax Comparative Guide

In December each year an annual Finance Act is passed by the Irish Parliament enacting substantive changes to tax law.

M

Matheson

InDisputes: Competent Authority Results 2021 – Ireland Firmly On The MAP

Irish Revenue's Annual Report for 2021 (the "2021 Report") highlights a clear increase in mutual agreement procedure ("MAP") activity in Ireland.

M

Matheson

Revenue's Annual Report 2021

European Union Tax

WF

William Fry

Chambers Transfer Pricing 2022 (Q&A And T&D)

M

Matheson

Irish Transfer Pricing Update – February 2022

M

Matheson

Tax Country Comparative Guide

M

Matheson

Advocate General Delivers Opinion On Fiat State Aid Case

AC

Arthur Cox

The 2020 Global MNC Tax Complexity Project

WF

William Fry

What To Know If Appealing A Tax Assessment

M

Matheson

Irish Finance Bill 2021: Key Developments For Irish & International Business

MG

Maples Group

Ireland's Finance Bill 2021 | Key International Proposals

M

Matheson

Ireland's Transfer Pricing Rules - Documentation Requirements

M

Matheson

Insights Into IAS 36 - Identifying Cash-Generating Units

Ireland Accounting

GT

Grant Thornton

Compromise Directive On Public Country By Country Reporting

M

Matheson

Transfer Pricing Of Financial Transactions

M

Matheson

OECD Stage 2 Peer Review Report For Ireland Shows Progress On Dispute Resolution

M

Matheson

Ireland's Implementation Of Interest Limitation Rule – Update

AC

Arthur Cox

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