OrbitaxIreland Guidelines on Transfer Pricing for Low Value Intra-Group Services
|Approved Changes|Ireland
Irish Revenue has published eBrief No. 037/18 concerning guidelines on transfer pricing for low value intra-group services.
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Guidelines on low value intra-group services
The purpose of Tax and Duty Manual Part 35A-01-03 is to provide guidance to taxpayers regarding Revenue's simplified approach to low value intra-group services.
In particular, the guidance outlines that in situations where a cost-based method is determined to be the most appropriate transfer pricing method for deter…