Executive summary
On 16 March 2021, Ireland’s Department of Finance released a public consultation on the application of the Authorised OECD1 Approach (AOA) to the attribution of profits to branches of nonresident companies.2 The proposed legislation, which follows a series of other transfer pricing (TP) updates and reforms, is planned to apply to tax years beginning on or after 1 January 2022.
Stakeholders are requested to provide comments on a series of proposed questions before noon l…