Ireland:
Ireland's Corporation Tax Roadmap
17 September 2018
Walkers
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On 5 September 2018, the Minister for Finance and Public
Expenditure and Reform published Ireland's Corporation Tax
Roadmap. The Roadmap details corporate tax reform to date and sets
out the next steps required to implement changes at EU level under
the Anti-Tax Avoidance Directives
("ATAD"), the recommendations set out in
the Review of Ireland's Corporation Tax Code presented by the
independent expert Séamus Coffey in June 2017 (the
"Coffey Review") and the OECD's Base
Erosion and Profit Shifting project
("BEPS"). The Roadmap also confirms the
expected timelines for the implementation of these changes.
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