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.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
While the IBS incorporates taxable events previously covered by state and municipal taxes, its governance and operational logic represent a significant departure from the legacy model
MNEs now face a shift from modelling to execution as the side‑by‑side deal forces tax teams to upgrade systems, harmonise data, and prevent costly pillar two mismatches
Almost three-quarters of surveyed tax professionals are concerned about inaccurate AI outputs; in other news, Dentons hired a partner from CMS to lead its Belgian tax team
Brazil’s shift to a nationwide consumption tax is more than conceptual; it fundamentally transforms municipal revenue, enforcement, and administrative disputes