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Irish Revenue recently released Part 35A-01-01, Transfer Pricing Tax and Duty Manual (Tax and Duty Manual). The Manual seeks to give taxpayers additional guidance on the new rules introduced by Finance Bill 2019. Note: Parallel to issuing the guidance described in this summary, Irish Revenue issued Part 35A-01-02 on the Transfer Pricing Documentation Obligations and Part 35A-01-03 about Guidelines on Low Value Intra-Group Services, which are applicable for accounting periods prior to January 1, 2020.

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