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Ireland Publishes Review of Corporation Tax Code including BEPS Recommendations

15 September 2017

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Proposed Changes

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Ireland

On 12 September 2017, Ireland's Department of Finance announced the publication of the Review of Ireland's Corporation Tax Code. The review was undertaken by Mr. Seamus Coffey, an independent expert appointed for the task in October 2016 ({News-2017-02-23/P/5-previous coverage}). The following is a summary of the recommendations as provided in the review report: Ensuring the corporation tax code does not provide preferential treatment to any taxpayer 1) Any proposed measures should be carefully scrutinised to ensure that they do not (i) constitute a potentially harmful preferential tax regime, as identified by the OECD Forum on Harmful Tax Practices, or (ii)...