EU & International Developments / All

Action Plan on Base Erosion and Profit Shifting (BEPS)

Ireland takes first step to create a central register of beneficial owners of Irish incorporated companies

A whirlwind of international tax change has swept the globe in the past year, and for tax executives in Europe, there is no end in sight.

In this article, Sharon Burke takes stock of the impact to date on Ireland’s corporation tax regime of the recommendations

The European Commission (EC) today, 30 August 2016, issued its decision in the State aid case concerning Apple in Ireland.

KPMG firms across the EU, together with KPMG’s EU Tax Centre have prepared a report providing a step by step comparative guide to the EU Country by Country (CbyC) reporting initiatives – both the ‘public’ and ‘non-public’ versions.

The OECD recommended in its final report on BEPS Action 13 that countries should introduce both Country-by-Country Reporting requirements as well as requirements relating to transfer pricing documentation (in the form of master file/local file documentation).

The European Commission recently announced proposals for new rules aimed at enhancing transparency which, if adopted, will potentially increase the information available about beneficial ownership interests in your business to both tax authorities across the European Union (EU) and to the wider pub

There have been a number of significant developments over the last month including the approval of a new EU Anti-Tax Avoidance Directive, Brexit and a consultation on share based remuneration.