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This article provides a general overview of the law and practice surrounding transfer pricing in Cyprus, including broader taxation issues and the outlook for future developments.
Transfer pricing specialists share their analysis and insight in the 22nd edition of ITR’s Transfer Pricing guide.
Irish Revenue's Annual Report for 2021 (the "2021 Report") highlights a clear increase in mutual agreement procedure ("MAP") activity in Ireland.
On May 27, 2022, the OECD released two public consultation documents related to the tax certainty aspects of Amount A.
Italian Revenue Agency Expressed Itself Once Again On The "Arm's Length Principle" . Legal News and Analysis - Europe - Dispute Resolution, Tax -