On 24 April 2020, the Irish Revenue issued an eBrief No. 068/20 to announce about the publication of A new Tax and Duty Manual on corresponding transfer pricing (TP) adjustments.
Guidelines for Article 9 Corresponding Adjustment claims
This Tax and Duty Manual sets out the basis on which a company can claim a correlative adjustment, that the claim will be reviewed by Revenue, and the options available to the company when the review is completed.
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