Assistant Principal - Transfer Pricing

The Role Job Description The Assistant Principal plays a key leadership role in Revenue’s compliance functions making a strong contribution to the delivery of Revenue's strategic objectives.

Two panels1 may be created from this competition: • Transfer Pricing – Audit and Compliance • Transfer Pricing – International Taxation.

Transfer Pricing – Audit and Compliance The Assistant Principal in this role will be responsible for conducting transfer pricing risk assessments and compliance interventions, to include 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.

Transfer Pricing – International Taxation The Assistant Principal in this role will be involved in international transfer pricing matters including resolving transfer pricing-related tax disputes with foreign jurisdictions and assisting in Ireland’s participation in OECD and EU transfer pricing policy developments. The Assistant Principal will be a Competent Authority2 and will have the capacity to resolve Mutual Agreement Procedures (MAPs) and negotiate Advance Pricing Agreements (APAs) and the ability to lead and direct a team in that work. Why Work for Revenue? Making a Difference A career in Revenue is meaningful, varied, challenging and interesting, and can encompass a wide range of activities in the areas of tax and excise, administrative law, and ICT. Revenue staff enjoy rewarding and challenging careers with work ranging from direct engagement with individual taxpayers, businesses, and tax agents; to policy development and analysis; investigative work; legal services; and frontier management to name but a few. Our staff work both independently and as part of a team in a dynamic environment. We offer exciting opportunities to solution-orientated people whose values align with ours to help us be a high performing and responsive tax and customs administration.

Learning and Development Revenue recognises the value of investing in its staff and developing their skillsets both to their benefit and to the benefit of our overall capability as an organisation. Revenue provides excellent opportunities for personal and career development, as well as lifelong learning in leadership, management, and technical skills.

Equality, Diversity, and Inclusion Revenue is an equal opportunities employer. We recognise and respect the cultural diversity within our workforce, nurturing a culture of dignity and respect for all, with a team dedicated to supporting diversity, inclusion, and wellbeing.

Environment We acknowledge our duty within our workplace and to the wider environment. We encourage approaches that reduce our carbon footprint by communicating and managing sustainable practices in our offices, as well as engaging with ‘Green’ Public Procurement policies in securing goods and services. Work-Life Balance In addition to the personal and professional fulfilment of positively impacting on Irish society and the support that Revenue offers its staff in achieving this, other benefits to a career in Revenue include: • Stable employment following a one-year probationary period. • Flexible working hours. • Option to apply for a shorter working week/ year following probation and subject to approval. • Blended working opportunities: while requests for blended working may be facilitated, some on-site attendance will be required in all roles, in line with business needs. Person Specification The Assistant Principal (Transfer Pricing) role is a key management position within Revenue and the Assistant Principals appointed will be expected to make a strong contribution to the continuous development of Revenue’s transfer pricing capacity and capability. Applicants for both panels should have all the abilities required of an Assistant Principal. In particular, they must demonstrate, by reference to specific achievements in their work or academic career to date, that they have a proven record of effective performance and the knowledge required for the role(s) for which they are applying. A description of the Assistant Principal competencies is set out in the Appendix.

All applicants must have: • A 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. • An understanding of how multinational businesses operate from both a legal and commercial perspective and how their transfer pricing policies and/ or tax planning/ tax mitigation strategies impact on risk. • Relevant knowledge and experience of the Irish tax system, law and practice. • Excellent communication, networking and influencing skills. • The ability to work on their own initiative and as part of a team.

Responsibilities The Assistant Principal will have responsibility for a wide range of functions, including:

General Role Responsibilities (both panels) • Analysis of complex transfer pricing issues • The management of a case base and engaging with taxpayers and tax advisers • Drafting internal Revenue instructions and providing guidance to taxpayers • Interacting with other Revenue managers • Coaching and mentoring of staff and the transfer of 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.

Transfer Pricing – Audit and 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. Transfer Pricing - International Taxation • 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

• Assisting in Ireland’s participation in OECD and EU transfer pricing policy developments • Providing transfer pricing technical support to other areas within Revenue.

Location This is a nationwide competition. Please select your location preferences when completing the application form. You must only select a location where you would be prepared to take up a position and you may only select a maximum of 2 locations. Please also note you may not change your location preferences after the closing date of this competition. Revenue may, subject to business needs, offer posts in other locations which were not cited as location preferences at application stage. If this occurs, offers would be made in strict order of merit from the panel established. Revenue has modern, flexible, and family-friendly working policies, which include opportunities for blended working. In blended working arrangements, some office attendance in your location preference (and occasional attendance in other locations) will be required in all roles, in line with business needs. Successful candidates are required to remain in their assigned location for a minimum of two years. Revenue has an active mobility policy; appointees may apply to move to an Assistant Principal level role in Revenue or another Government Department under mobility arrangements after 2 years in the post. Essential Entry Requirements Candidates must have obtained, on or before, Wednesday, 11 June 2025: a) A minimum of Level 8 on the National Framework of Qualifications (Honours Bachelor’s Degree level) having taken either economics, taxation, accounting, law, business, statistics, analytics or a financial discipline as a major subject in the final degree examination OR qualification as a tax adviser, accountant, solicitor or barrister (i.e., membership or entitlement to membership of a recognised professional body in these areas) AND b) A minimum of 2 years’ relevant transfer pricing experience in a large professional firm, a large corporate business, or a Public Sector Organisation. Eligibility to Compete and Certain Restrictions on Eligibility Citizenship Requirements Eligible Candidates must be: a) A citizen of the European Economic Area (EEA). The EEA consists of the Member States of the European Union, Iceland, Liechtenstein, and Norway; or b) A citizen of the United Kingdom (UK); or c) A citizen of Switzerland pursuant to the agreement between the EU and Switzerland on the free movement of persons; or d) A non-EEA citizen who has a stamp 4 permission4 or a stamp 5 permission. To qualify candidates must be eligible by the date of any job offer.

Collective Agreement: Redundancy Payments to Public Servants The Department of Public Expenditure and Reform letter dated 28 June 2012 to Personnel Officers introduced, with effect from 1 June 2012, a Collective Agreement which had been reached between the Department of Public Expenditure and Reform and the Public Services Committee of the ICTU in relation to ex-gratia Redundancy Payments to Public Servants. It is a condition of the Collective Agreement that persons availing of the agreement will not be eligible for re-employment in the Public Service by any Public Service body (as defined by the Financial Emergency Measures in the Public Interest Acts 2009 – 2011) for a period of 2 years from termination of the employment. People who availed of this scheme and who may be successful in this competition will have to prove their eligibility (expiry of period of non-eligibility).

Incentivised Scheme for Early Retirement (ISER) It is a condition of the Incentivised Scheme for Early Retirement (ISER) as set out in Department of Finance Circular 12/09 that retirees, under that Scheme, are not eligible to apply for another position in the same employment or the same sector. Therefore, such retirees may not apply for this position.

Department of Health and Children Circular (7/2010) The Department of Health Circular 7/2010 dated 1 November 2010 introduced a Targeted Voluntary Early Retirement (VER) Scheme and Voluntary Redundancy Schemes (VRS). It is a condition of the VER scheme that persons availing of the scheme will not be eligible for reemployment in the public health sector or in the wider Public Service or in a body wholly or mainly funded from public moneys. The same prohibition on re-employment applies under the VRS, except that the prohibition is for a period of 7 years. People who availed of the VER scheme are not eligible to compete in this competition. People who availed of the VRS scheme and who may be successful in this competition will have to prove their eligibility (expiry of period of non-eligibility). Salary: Personal Pension Contribution (PPC Rate) The salary scale for the position of Assistant Principal in Revenue, as of 1 March 2025, is as follows: Personal Pension Contribution (PPC) €80,668 €83,639 €86,651 €89,672 €92,690 €94,431 €97,474 (LSI1) €100,530 (LSI 2) 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 to a contribution in respect of membership of a Spouses’ and Children’s scheme, or the Additional Superannuation Contributions (ASC). A different rate will apply where the appointee is not required to make a Personal Pension Contribution. Long service increments may be payable after 3(LSI1) and 6(LSI2) years’ satisfactory service at the maximum of the scale. Hours of Attendance Hours of attendance will be fixed from time to time but will amount to not less than 41 hours and 15 minutes gross or 35 hours net per week.

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