Ireland's Department of Finance has published a series of Tax Strategy Group (TSG) papers, which are produced annually for consideration while drafting the Budget. The papers do not include specific proposals, but provide an overview of issues and related developments, as well as options for certain measures and the related impacts for consideration. TSG 17/01 Corporation Tax - includes a review of recent domestic and international developments, including in relation to BEPS, the EU Anti-Tax Avoidance Directives, the Common Consolidated Corporate Tax Base, and others TSG 17/02 Income Tax and Universal Social Charge (USC) - includes a review of recent...