Revenue eBrief No. 261/23 – Requests for Transfer Pricing Documentation
Revenue eBrief No. 261/23 18 December 2023 Requests for Transfer Pricing Documentation A new Tax and Duty Manual Part 35a-01-05 – Requests for Transfer Pricing Documentation – has been published. This Tax and Duty Manual documents the operational policy of the Transfer Pricing Audit Branches of Large Corporates Division for requesting transfer pricing documentation from taxpayers as […]