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Irish Tax Institute Bulletins & Submissions Irish Tax Institute
2018-01-30
Given the importance of all the anticipated changes to the corporation tax code over the next two years, the Institute emphasised in the submission the need to provide tax certainty for taxpayers by consulting widely, not only on the policy choices required but also on draft legislation and Revenue guidance well in advance of the measures commencing. The detailed submission includes the Institute’s recommendations on Controlled Foreign Company legislation and moving to a territorial regime; transfer pricing, the GAAR, exit tax and anti-hybrid rules.
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Irish Tax Institute Bulletins & Submissions Irish Tax Institute
2018-01-05
Weekly tax news update
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Irish Tax Institute Bulletins & Submissions Irish Tax Institute
2017-12-20
The Institute submission emphasised the need for international consensus to adopt a long-term solution which works for both the digital and wider economy. The Institute highlighted that it is too early in the implementation of the BEPS project and ATAD to assess the BEPS risks that may persist in the digital economy under a post-BEPS taxation framework. The Institute recommended that the European Commission continues to work within the OECD BEPS framework to build an international consensus on the taxation of the digital economy, rather than taking unilateral steps to tax digital businesses
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