Transfer Pricing / All

The OECD published a new chapter in the OECD’s Transfer Pricing Guidelines regarding financial transactions. This will incorporate effective immediately into the 2017 version of the OECD Transfer Pricing Guidelines

KPMG has made a submission to Revenue setting out matters for consideration in guidance on Ireland's transfer pricing regime.

KPMG has made a submission to Revenue setting out matters for consideration in guidance on the EU Mandatory Disclosures Reporting Regime.

Updated OECD guidance offers new clarifications and administrative guidelines.

Focus on the process from start to finish brings better outcomes.

The Minister for Finance confirmed that it is not intended that transfer pricing rules will be extended to SMEs in 2020.

Tax professionals have observed an increase in transfer pricing-related controversies and a related increase of advance pricing arrangement (APA) applications in various European countries.

The proposed changes to Ireland’s transfer pricing rules are expected to be introduced in Finance Bill 2019 and to come into force from 1 January 2020.

The Irish Government has released its feedback statement in response to the public consultation launched earlier this year regarding Ireland’s transfer pricing regime.