Ireland: BEPS implications for taxpayers | KPMG | GLOBAL

Ireland: BEPS implications for taxpayers

Ireland: BEPS implications for taxpayers

The Organisation for Economic Cooperation and Development (OECD) on 5 October 2015 released final reports under its base erosion and profit shifting (BEPS) project. While the BEPS reports are a significant step in the process of designing a framework for the global taxation of cross-border business, they do not complete the process. Substantial multilateral and domestic tax law developments remain ahead, as countries decide which measures to enact in the implementation phase of the BEPS plan.


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Ireland’s attractiveness for international business has the potential to increase in a “post-BEPS world” as its transparent law and substance-based regime is consistent with the emerging BEPS framework. 


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