Irish Revenue recently issued eBrief No. 231/22 concerning updates to Tax and Duty Manual Part 35A-01-01 on Transfer Pricing to reflect certain changes introduced by the Finance Act 2021 and the Finance Act 2022, as well as the new Code of Practice for Revenue Compliance Interventions.
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Revenue eBrief No. 231/22 Guidance on Part 35A Transfer Pricing
Tax and Duty Manual Part 35A-01-01 - Transfer Pricing - has been updated for the following amendments to the transfer pricing rules in P…