
Ireland’s government today released a report providing recommendations concerning Ireland’s corporation tax regime. The report does not recommend a change to Ireland’s 12.5% rate of corporation tax. However, there are recommendations for changes that would include broadening the scope of Ireland’s transfer pricing regime as well as changes to the tax regime for intangible assets.
The government announced that implementation of the report’s recommendations will be subject to a public consultation to be launched on Budget Day, 10 October 2017.
The report’s recommendations about transfer pricing include consideration of:
Read a September 2017 report prepared by the KPMG member firm in Ireland
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