On 5 September 2018, the Department of Finance issued Ireland's Corporation Tax Roadmap (the "Roadmap") setting out the next steps in implementing changes required at EU level under the Anti-Tax Avoidance Directives ("ATAD") and the OECD's Base Erosion and Profit Shifting project ("BEPS"). The Roadmap confirms the expected timelines for the implementation of these key changes which have been set-out in the attached PDF document.

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