Irish Revenue has issued eBrief No. 261/23 on a new Tax and Duty Manual providing guidance on requests for transfer pricing documentation.
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Revenue eBrief No. 261/23 Requests for Transfer Pricing Documentation
A new Tax and Duty Manual Part 35a-01-05 - Requests for Transfer Pricing Documentation - has been published.
This Tax and Duty Manual documents the operational policy of the Transfer Pricing Audit Branches of Large Corporates Division for requesting transfer pricing documenta…