Irish Revenue confirms services safe harbour Joe Duffy and Tomás Bailey
By: Duffy, Joe
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Contributor(s): Bailey, Tomás.
Material type: 
ArticlePublisher: 2018Subject(s): PRECIOS DE TRANSFERENCIA | PRINCIPIO DE PLENA COMPETENCIA | OPERACIONES TRANSFRONTERIZAS | CUMPLIMIENTO FISCAL | ADMINISTRACION TRIBUTARIA | IRLANDA
In:
International Transfer Pricing Journal v. 25, n. 5, November 2018, p. 372-375Summary: Irish Revenue's recent confirmation of an arm's length safe harbour for certain intercompany services provides certainty and clarity to affected taxpayers in Ireland with cross-border operations. It also provides evidence of Irish Revenue's willingness to adopt a pragmatic and cooperative approach to transfer pricing compliance where possible.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2018/5-6 (Browse shelf) | Available | ITPJ/2018/5-6 |
Disponible únicamente en formato electrónico.
Resumen.
Irish Revenue's recent confirmation of an arm's length safe harbour for certain intercompany services provides certainty and clarity to affected taxpayers in Ireland with cross-border operations. It also provides evidence of Irish Revenue's willingness to adopt a pragmatic and cooperative approach to transfer pricing compliance where possible.
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