The Commissioner for Revenue has published a Consultation Document on Transfer Pricing Rules, which rules are expected to be published during the last quarter of 2022 and should come into force with effect for financial years commencing on or after 1st January 2024. The Consultation Document may be accessed here and closes on 28th February 2022.

Should you require any assistance with respect to how these Rules may impact your business going forward, please contact our Tax & Immigration Law Team.