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The Finance Bill 2019 contains measures to implement provisions to counteract tax mismatches arising from cross-border hybrid arrangements in accordance with ATAD2.

Global Tax Reform: BEPS and Tax Transparency as Drivers

Tax professionals have observed an increase in transfer pricing-related controversies and a related increase of advance pricing arrangement (APA) applications in various European countries.

The proposed changes to Ireland’s transfer pricing rules are expected to be introduced in Finance Bill 2019 and to come into force from 1 January 2020.

Explaining the tax treatment of payments on cessation of employment.

The inclusion of equity awards as part of a company reward strategy is considered good practice as it ensures that the best interests of employees and shareholders are aligned.

Overview of UK DST Digital services activity The UK DST is a 2% tax on revenues of businesses that provide

Ireland’s proposed measures to implement anti-hybrid rules under the EU ATAD.

The Irish Government has released its feedback statement in response to the public consultation launched earlier this year regarding Ireland’s transfer pricing regime.