Contributing Firms:
The Questions

Question: Finance Bill : From a tax administration and planning viewpoint can you please comment on what features of the Finance Bill are worthy of particular note?

Question: BEPS : How optimistic are you that Ireland can retain the substantive competitive advantage it has regarding the headline and other rates of corporation tax in light of current and prospective developments?

Question: Capital Gains Tax : Can you comment on any noteworthy tax cases/ judgements in 2022?

Question: Transfer Pricing : On 28 September 2022, the OECD published its Bilateral Advance Pricing Arrangement (BAPAs) Manual as part of the ongoing tax certainty work of the OECD’s Forum on Tax Administration. The Manual was approved by the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) and all members of the OECD Forum on Tax Administration. It lists 29 Best Practices for engaging in BAPAs. Can you comment on its provisions, for example in regard to its intentions to prevent cross-border tax disputes and reduce the risk of double taxation?

Question: Budget 2023: the longer term view: In retrospect, what aspects of Budget 2023 are likely to be of particular long term significance, perhaps referencing the Reports of the Taxation & Welfare Commission and the Tax Strategy group?

Question: BEPS: BEPS and M&A: What are the key BEPS considerations for M&A transactions?

Question: Wildcard: : Optional ‘Wildcard’ Question