"How Ireland will implement the latest OECD TP guidelines should become clearer in the coming months, following the Coffey report publication and a subsequent consultation phase. Other transfer pricing changes in Ireland, such as the extension of transfer pricing to non-trading transactions, are also under consideration.”

Read our report on the brave new world of transfer pricing after BEPS.

This document looks at:

  • transfer pricing;
  • sustainable programme for generation
    of reports and implications; and

  • BEPS Action 13 (Transfer Pricing Documentation and
    Country-by-Country Reporting).