Irish Revenue has issued eBrief No. 068/20 concerning the publication of new guidelines on corresponding (corelative) transfer pricing adjustments.

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Guidelines for Article 9 Correlative Adjustment claims

A new Tax and Duty Manual - Part 35-02-09: Guidelines for Article 9 Correlative Adjustment claims - has been published.

This Tax and Duty Manual sets out the basis on which a company…

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