Irish Revenue has issued eBrief No. 068/20 concerning the publication of new guidelines on corresponding (corelative) transfer pricing adjustments.
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Guidelines for Article 9 Correlative Adjustment claims
A new Tax and Duty Manual - Part 35-02-09: Guidelines for Article 9 Correlative Adjustment claims - has been published.
This Tax and Duty Manual sets out the basis on which a company can claim a correlative adjustment, that the claim will be reviewed by Revenue, and the options ava…