Useful Links
EU Arbitration Convention
Revised Code of Conduct for the effective implementation of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises
EU Dispute Resolution Mechanisms (Directive 2017/1852 of 10 October 2017)
Mutual Agreement Procedure guidelines issued under the provisions of Article 96 (2) of the Income Tax Act
Guidance note on The Dispute Resolution Mechanism Regulations
European Union Dispute Resolution Mechanism Directive Implementation Regulations (S.L. 123.191)
Transfer Pricing Legislation (S.L. 123.207)
Transfer Pricing Guidelines
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