TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

New toolkit on transfer pricing

The Platform for Collaboration on TAX (PCT) has released the Practical Toolkit to Support the Successful Implementation by Developing Countries of Effective Transfer Pricing Documentation Requirements.

The PCT’s new toolkit provides guidance on implementing transfer pricing documentation requirements for developing countries. The toolkit compiles information on transfer pricing documentation and analyses policy choices and legislative options. It includes sample legislation as well as examples and practices from over 30 countries and additional approaches to transfer pricing documentation.