ARTICLE
21 September 2018

Ireland's Corporation Tax Roadmap

DE
Dillon Eustace

Contributor

Dillon Eustace is one of Ireland’s leading law firms focusing on financial services, banking and capital markets, corporate and M&A, litigation and dispute resolution, insurance, real estate and taxation. Headquartered in Dublin, Ireland, the firm’s international practice has seen it establish offices in Tokyo (2000), New York (2009) and the Cayman Islands (2012).
Ireland will introduce an ATAD-compliant interest limitation rule, the timing of which will be determined following further engagement with the European Commission.
Ireland Tax

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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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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