Irish Transfer Pricing Guide

Our transfer pricing guide provides an overview of the Irish Transfer Pricing rules.

Irish transfer pricing rules apply to arrangements entered into between associated persons (companies) on or after 1 July 2010, involving the supply or acquisition of goods, services, money or intangible assets.

Ireland’s transfer pricing (TP) legislation is contained in the Taxes Consolidation Act 1997 (TCA 1997) Part 35A, and is based on the arm’s length principle as per Article 9 of the OECD Model Tax Convention on Income and Capital.