Revenue Note for Guidance

The content shown on this page is a Note for Guidance produced by the Irish Revenue Commissioners. To view the section of legislation to which the Note for Guidance applies, click the link below:

Revenue Note for Guidance

769N Application of Part 35A

(1)(a) Large companies, being companies to which the provisions of the transfer pricing rules in Part 35A apply, must apply the OECD guidance in documenting and substantiating the arm’s length nature of any price and any apportionments of income or expenses.

Relevant Date: Finance Act 2021