Contributing Firms:
The Finance Bill; BEPS: new considerations for M&A & financing; CGT High Court judgement, and, easing uncertainty around transfer pricing
In this issue the Roundtable Panel analyse features of the Finance Bill, including VAT changes that could impact the funds and asset management industries; the extension of the SARP regime; pensions changes and the Vacant Homes Tax. Ireland’s ability to remain competitive in light of BEPS is also examined. Our Special BEPS focus this month is on M&A and financing implications under the new rules. A recent High Court case in the area of CGT and the OECD’s guidelines to improve outcomes in the area of Transfer Pricing also feature, as does an analysis of the longer term significance of certain aspects of Budget 2023.