EU & International Developments / All

The European Commission (EC) announced on 28 January 2016 a well-flagged series of tax anti-avoidance proposals for review by European Union (EU) Member States.

The obligation to report country-by-country tax information to all jurisdictions is here for Irish multinational groups.

The obligation to report country-by-country tax information to all jurisdictions is here for Irish multinational groups. Alan Bromell reviews the provisions and concludes that the impact will be significant, with implications for tax compliance and reporting functions, transfer pricing policies, tax

Sharon Burke reviews the status at the end of December 2015 of the adoption by Ireland of measures recommended in the final reports released on 5 October 2015 by the OECD under its Base Erosion and Profit Shifting (BEPS) Plan.

The European Commission has announced proposals to review adoption of a mandatory common corporate tax base with the ambition to move over time to a consolidated common corporate tax base. KPMG has considered the CCCTB proposals and what they might mean for Ireland and Irish based business.

For tax executives in Europe, the future of international taxation is increasingly uncertain. The global project to address tax base erosion and profit shifting (BEPS) continues to build momentum.

The reports are a significant step in the process of designing a framework for the global taxation of cross border business. They represent the conclusion of the discussion and debate phase of the BEPS Plan.

The Organisation for Economic Cooperation and Development (OECD) released on 5 October 2015 much heralded final reports under its Action

Where groups have offshore holding structures for intangible assets, they will need to consider existing pricing under such structures and perhaps consider whether their preference will be to bring the intangible assets into a jurisdiction with greater economic substance. Ireland is well placed to b