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06 September 2018

Irish CorporationTax Roadmap Implications US MNCs

Ireland's Minister for Finance and Public Expenditure and Reform (the Minister) on September 5, published Ireland's Corporation Tax Roadmap incorporating implementation of the European Union (EU) Anti-Tax Avoidance Directives (the ATADs) and recommendations of the Coffey Review (the Roadmap). The Roadmap lays out the next steps in Ireland's implementation of the various commitments made in EU Directives, the Organisation for Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting (BEPS) reports and recommendations from the Coffey Review. The Roadmap provides further clarity to the timing of introduction of key changes to the Irish Corporation Tax Code. This allows US MNCs to update their impact assessments and provides a clear timeline for consideration of possible responses to those changes and how they could impact on their group.

A Global Tax Alert, attached below, provides additional details.

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ATTACHMENT

Full text of this Tax Alert

Document ID: 2018-1761

 

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