As developments regarding the OECD’s base erosion and profit shifting project (BEPS Project) continued throughout 2015, the Irish Government continued to be proactive in setting out its tax agenda in the context of the ongoing international tax debate. To strengthen Ireland’s competitive advantage as a destination of choice for investment and to ensure that Ireland remains responsive in this rapidly changing international tax environment, a number of positive developments were announced in 2015, explains Deloitte’s Louise Kelly.
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Despite the relief, Brazil’s government has also presented a bill which seeks to re-impose a tax burden on companies’ payroll, one local tax specialist told ITR
While successful pillar two implementation will require collaboration across all units, a combination of internal and external tax advice is at the centre of the effort