Irish aftershocks of US tax reform
Almost 12 months on, what do the huge changes across the pond mean for US-parented groups in Ireland and Irish businesses in the US?
Last December saw the enactment of the most comprehensive changes to the US tax code in more than 30 years. The cornerstone of US tax reform was a reduction in the headline rate of federal corporate income tax from 35 per cent to 21 per cent, effective from January 2018.
A number of other measures were also introduced, some positive and some negative, all adding to the complexity of the US tax regime. ...
