The Irish government on February 21 launched a consultation seeking public feedback in connection with a review of Ireland’s corporation tax code.
Feedback is requested by April 4 on the following topics:
- Tax transparency, including automatic exchange of information on tax rulings.
- Ensuring the corporation tax code does not provide preferential treatment to taxpayers.
- Implementing the OECD/G20 Base Erosion and Profit Shifting (BEPS) project outcomes on harmful tax competition and aggressive tax planning.
- Delivering tax certainty for business and maintaining the competitiveness of Ireland’s corporation tax offering.
- Maintaining Ireland 12.5% rate of corporation tax.
- The role and sustainability of corporation tax receipts.
The Irish Minister for Finance last October appointed Seamus Coffey, an independent expert, to review the code and make recommendations to the Minister by the end of the second quarter of 2017. The public feedback from the consultation will assist in his analysis.
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