Update on Ireland's International Tax Strategy


As part of Budget 2017, the Department of Finance has published an Update on Ireland’s International Tax Strategy. The document sets out the objectives underpinning Ireland’s international tax policy and the progress that has been made in this regard over the past 12 months. The key points from the report which may be of interest to members include the following;

  • Ireland will implement the proposals in the Anti-Tax Avoidance Directive in line with the agreed deadlines set out in the Directive.

  • Following changes to the OECD’s Transfer Pricing Guidelines which were agreed earlier this year, the Government will consider what changes are needed to ensure that Ireland’s transfer pricing rules meet the OECD standards.

  • Ireland will engage fully in discussions on the European Commission’s CCCTB proposal (which is due to be released next month) while assessing if it’s against Ireland’s best interests.

Ireland “disagrees with any harmonisation of tax rates, minimum levels of taxation or the inappropriate encroachment of State aid rules into the core Member State competence of taxation”.

Read full document here


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