Irish Revenue recently issued eBrief No. 231/22 concerning updates to Tax and Duty Manual Part 35A-01-01 on Transfer Pricing to reflect certain changes introduced by the Finance Act 2021 and the Finance Act 2022, as well as the new Code of Practice for Revenue Compliance Interventions. --- Revenue eBrief No. 231/22 Guidance on Part 35A Transfer Pricing Tax and Duty Manual Part 35A-01-01 - Transfer Pricing - has been updated for the following amendments to the transfer pricing rules in Part 35A of the Taxes Consolidation Act 1997: Finance Act 2021 substituted section 835E of the Taxes Consolidation Act 1997,...