Ireland - New Transfer Pricing Regime in Finance Bill 2010
- S. Hogan; C. Galvin
- International Transfer Pricing Journal, 2010 (Volume 17), No 3
- 23 April 2010
This article discusses the introduction of the new transfer pricing regime in Ireland following the recent publication of the Irish Finance Bill 2010. Topics addressed include Ireland’s position prior to the introduction of the new transfer pricing legislation, reasons for its introduction and the key features of the new legislation, including details of the generous grandfathering provisions.