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Ireland consults on corporate tax reform

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The Irish government has launched a public consultation on its review of the country’s corporation tax code, for which terms of reference were issued in October 2016. Issues include:

  • tax transparency, including the automatic exchange of information on tax rulings;
  • implementing Ireland’s commitments under the OECD’s BEPS rules;
  • delivering tax certainty for business while maintaining competitiveness;
  • maintaining Ireland’s 12.5% corporation tax rate; and
  • the role and sustainability of corporation tax receipts, following the substantial increases seen in 2015 and 2016.

The consultation ends on 4 April 2017. See