Finance Dublin Irish Tax Monitor (September 2022): Budget 2023 Insights

In this month’s roundtable our panel outline the measures that could be taken
in Budget 2023 to make Ireland’s tax regime more competitive and attractive
for corporates and individuals including a revamp of the R&D regime, cutting
complexities created by the incorporation of BEPS rules
into Irish tax law and reducing the personal tax burden. Uncertainty created around the tax neutrality of Section 110 companies is also examined as are recent Revenue changes regarding pensions. Another key topic examined is the effectiveness of Ireland’s R&D tax credit regime and Knowledge Development Box under BEPS.

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