Assistant Principal Officer - Transfer Pricing Specialist

Role Responsibilities and Functional Areas

The Assistant Principal will lead and direct a specialised transfer pricing function. The role may involve assignment to one of the following areas:

International Taxation

In this area, the Assistant Principal will be involved in international transfer pricing matters, including resolving transfer pricing-related tax disputes with foreign jurisdictions and assisting in Ireland’s participation at the OECD, EU and UN on transfer pricing policy matters. The Assistant Principal will be a Competent Authority and will have the capacity to resolve Mutual Agreement Procedures (MAPs) and negotiate Advance Pricing Agreements (APAs), as well as the ability to lead and direct a team in that work.

Audit & Compliance

In this area, the Assistant Principal will be responsible for conducting transfer pricing risk assessments and compliance interventions, including transfer pricing audits. The Assistant Principal will have the capacity to undertake these interventions and the ability to lead and direct a team conducting a number of such interventions. They will be expected to challenge and confront non-compliance in the area of transfer pricing.

The Assistant Principal will also provide transfer pricing support and advice to colleagues across operational divisions in Revenue.

The allocation of duties will depend on business needs, and successful candidates may be assigned to either of the functional areas outlined above.

Person Specification

"The international tax landscape remains complex and challenging, and Revenue continues to dedicate significant specialist resources to managing the compliance risks and dispute resolution opportunities in this space." – Commissioner Ruth Kennedy

Assistant Principal Transfer Pricing Role

The Assistant Principal role is a key senior management position within Revenue, and successful applicants will be expected to make a strong contribution to the continuous development of Revenue’s transfer pricing capacity and capability.

The person required for the Assistant Principal post must be able to demonstrate the following skills:

• Good technical understanding of transfer pricing and the ability to further develop these skills.

• Practical experience of working on, or leading, transfer pricing projects such as transfer pricing planning, preparing transfer pricing documentation, benchmarking, transfer pricing audits, transfer pricing dispute prevention or resolution, cross-border transfer pricing controversy cases, or the valuation of intellectual property.

• Understanding how multinational businesses operate from both a legal and commercial perspective and how their transfer pricing policies and/or tax planning and tax mitigation strategies impact on risk.

• Relevant knowledge and experience of the Irish tax system, law and practice.

• Relevant experience at an appropriate management level.

• Excellent communication, networking and influencing skills.

• The ability to work on their own initiative and as part of a team.

Applicants should have all the abilities required of an Assistant Principal. In particular, applicants must demonstrate, by reference to specific achievements in their work or academic career to date, that they possess or have the capacity to acquire the skills and knowledge required for the role of an Assistant Principal. A description of the competencies is set out in the Appendix.

Successful applicants should note that Revenue is a responsive and agile organisation and, as such, may be assigned to projects and other duties appropriate to the Assistant Principal, Transfer Pricing role to which they are appointed.

ResponsibilitiesTransfer Pricing – General Responsibilities

• Analysis of complex transfer pricing issues.

• Management of a case base and engagement with taxpayers and tax advisers.

• Drafting internal Revenue instructions and providing guidance to taxpayers.

• Interacting with other Revenue managers.

• Coaching and mentoring staff and transferring skills.

• Preparing reports and recommendations on issues arising for senior management and demonstrating awareness of strategic issues.

• Contributing to the effective running of the relevant Transfer Pricing Branch.

International Taxation

• Assisting in Ireland’s participation at the OECD, EU and UN on transfer pricing policy matters.

• Timely completion of transfer pricing MAP and APA cases with Ireland’s tax treaty partners.

• Developing and maintaining strong relationships with competent authorities of foreign jurisdictions.

• Providing transfer pricing technical support to other areas within Revenue.

• Working closely with other senior Revenue managers in relation to transfer pricing and related issues.

Audit & Compliance

• Appraisal, identification and assessment of transfer pricing risk.

• Managing and undertaking risk-driven transfer pricing audits and other transfer pricing compliance interventions to protect the Irish corporate tax base.

• Providing operational transfer pricing support to colleagues in other operational divisions in Revenue.

• The responsibilities listed above will also apply in relation to the attribution of profit to branches and permanent establishments.

Locations

This is a nationwide competition. Please select your location preferences when completing the application form. You may only select a location where you would be prepared to take up a position, and you may only select a maximum of two locations. Please also note that location preferences cannot be changed after the closing date of the competition.

Revenue has modern, flexible and family-friendly working policies, which include opportunities for hybrid working. In hybrid working arrangements, a minimum office attendance of one day per week in your assigned location will be required in all roles, with additional attendance for business meetings, divisional conferences, Finance Bill activities and EU Presidency requirements where necessary and in line with business needs.

Revenue has an active mobility policy. Appointees may apply to move to an Assistant Principal-level role in Revenue or another Government Department under the Civil Service Mobility Scheme after two years in the post.

Personal Pension Contribution (PPC Rate)

The salary scale for the position of Assistant Principal in Revenue, as of June 2026, is as follows:

€83,113 €86,173 €89,277 €92,390 €95,499 €97,292 €100,427 (LSI) €103,576 (LSI)

The PPC pay rate applies when the individual is required to pay a Personal Pension Contribution (otherwise known as a main scheme contribution) in accordance with the rules of their main/personal superannuation scheme. This is different from a contribution in respect of membership of a Spouses’ and Children’s Scheme, or Additional Superannuation Contributions (ASC).

A different rate will apply where the appointee is not required to make a Personal Pension Contribution.

Entry will be at the minimum of the scale, and the rate of remuneration will not be subject to negotiation and may be adjusted from time to time in line with Government pay policy. Different terms and conditions may apply if you are a currently serving civil or public servant.

Subject to satisfactory performance, increments may be payable in line with current Government policy.

Long-service increments may be payable after satisfactory service at the maximum of the scale.

You will agree that any overpayment of salary, allowances or expenses will be repaid in accordance with Circular 07/2018: Recovery of Salary, Allowances and Expenses Overpayments made to Staff Members, Former Staff Members and Pensioners.

Other Key BenefitsHours of Attendance

Hours of attendance will be fixed but will amount to not less than 41 hours and 15 minutes gross, or 35 hours net per week.

Flexible Working Policies

As an Employer of Choice, the Civil Service has many flexible and family-friendly policies, including Work-sharing, Shorter Working Year and Remote Working (operated on a hybrid basis). All elective policies can be applied for in accordance with the relevant statutory provisions and are subject to the business needs of the organisation.

The Civil Service also operates a Mobility Scheme for all general service grades. This scheme provides staff with career opportunities to learn and participate in diverse roles across a range of Civil Service organisations and geographical locations.

Annual Leave

The annual leave allowance will be 30 working days. This allowance is subject to the usual conditions regarding the granting of annual leave and is based on a five-day working week and is exclusive of public holidays.

Employee Assistance Programme

You will have access to confidential support services through the Civil Service Employee Assistance Service (CSEAS) and Revenue’s wellbeing programme, “RevWell”.