Finance Dublin Irish Tax Monitor - December 2022

Territorial Corporation Tax System

In this issue the Roundtable panel analyse the benefits of Ireland making the switch to a territorial system of corporate taxation, a move currently under consideration by the Irish Government. The EU’s latest effort to harmonise corporate taxation standards across the bloc, BEFIT, is another topic discussed, with this new project having many similarities to previous efforts in the area. The key BEPS considerations for Ireland’s international insurance industry also features, as do the latest developments around share stamp duties, foreign exchange and cross-border remote work.

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