TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Transfer pricing guidelines

Revenue Tax and Duty Manual provides guidance to taxpayers regarding Revenue’s simplified approach to low value intra-group services. The situations where a cost-based method is determined to be the most appropriate transfer pricing method for determining an arm’s length price for low value intra-group services is outlined in the manual.

The manual also sets out the supporting documentation required to avail of the simplified approach for low value intra-group services. Information on EU guidelines is also included.