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Bulletins, Reports and Submissions Irish Tax Institute
2019-11-12
The Institute response to the OECD Consultation on the Secretariat proposal for a "Unified Approach" under Pillar One. The Institute held a series of meetings with interested stakeholders to gather feedback to help formulate the response to the consultation. The key points raised in the Institute’s submission included The removal of unilateral digital tax measures as part of the reform process; Certainty over the definition of scope; The importance of addressing the position regarding losses; The availability of financial data required to allocate profits to market jurisdictions; The need for legally binding and effective dispute prevention and resolution mechanisms
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Bulletins, Reports and Submissions Irish Tax Institute
2019-07-31
Ensuring tax policy and administration works together effectively to support the competitiveness and productivity of indigenous business
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