KPMG responds to Consultation on Coffey Review | KPMG | IE

KPMG responds to Consultation on Coffey Review

KPMG responds to Consultation on Coffey Review

KPMG responded on 30 January 2018 to the public consultation on the Coffey Review of Ireland’s Corporation Tax Code.


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Head of Tax & Legal Services

KPMG in Ireland


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The consultation considered three main themes:

  • Ireland’s adoption of measures under the EU Anti-Tax Avoidance Directive (ATAD),
  • transfer pricing matters, and
  • moving to a more territorial regime by introducing an exemption regime for foreign branch profits and foreign dividends. 

These represent complex matters which will be of fundamental importance in shaping Ireland’s future corporation tax regime.

KPMG believes that a balanced adoption of the measures could provide an environment where Ireland ultimately adopts a single 12.5% corporation tax rate applying to all profits subject to corporation tax. A 12.5% regime applying to all profits, of all companies, whatever their scale, communicates a more powerful message on certainty. It should improve the relative competitive position of Ireland’s regime to retain and attract business investment.

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