Contributing Firms:
This Month's Roundtable
The future of BEPS; Corporate Tax competition; TAC determinations
In this roundtable we have a special focus on the future of BEPS as its viability as the new global tax framework is called into question in the wake of the Trump Administration proclaiming its opposition to the ‘Global Tax Deal.’ Our panel examines areas of BEPS that could be revisited and improved and outline the role and importance of the UTPR to the project. The prospect of increased corporate tax competition is also examined while TAC determinations and High Court decisions in the areas including income tax, corporation tax, CGT and group relief feature.

 

This article appeared in the March 2025 edition of the Irish Tax Monitor.