EU & International Developments / All

If you are a company engaged in financial services with international operations read on to learn more about how your business may be affected by measures which emerge from the Plan.

If you are an Irish headquartered business with international operations or which trades internationally, read on to learn more about what this might mean for you.

If you are part of the FDI community, or you are part of a business with high value intangible assets and international operations, read on to learn more about how the Plan and its potential implications for you.

On 16 September 2014 the OECD released outputs from 7 of the 15 actions under its Base Erosion and Profit Shifting

There has been a lot of international media coverage in recent days on the expected release by the EU Competition Commission of details of a State aid investigation against Ireland in relation to an advance transfer pricing opinion given by Ireland to Apple.

The OECD (Organisation for Economic Co-operation and Development) Common Reporting Standard (CRS) is a big step towards a globally coordinated approach to the disclosure of income earned by individuals and organisations. As a measure to counter tax evasion, it builds upon other information sharing l

On 11 June 2014 the European Competition Commission announced it was opening a State Aid investigation in relation to an advance transfer pricing opinion given by Ireland to Apple.

Readers will be aware of the OECD’s ongoing project on Base Erosion and Profit Shifting (BEPS) which was launched in July 2013 in the form of a BEPS Plan with 15 separate actions.

We are now six months on since the OECD released its widely anticipated Action Plan (“Plan”) on Base Erosion and Profit Shifting (“BEPS”).