06
Sep
On 2 September 2019, the Irish Department of Finance issued a feedback statement outlining changes that will be made to the Irish transfer pricing rules with effect from 1 January 2020. Irish transfer pricing rules apply to certain transactions entered into by associated parties. The key changes to the Irish rules are:
●the transfer pricing rules will apply to non-trading transactions, save for certain Irish-to-Irish non-trading transactions;
grandfathering that existed for transactions agreed before 1 July 2010 will be removed;
●the transfer...