Budget 2018: International tax competition – a threat or an opportunity?

With the landscape of international taxation changing, Ireland must tread carefully to reap the rewards

On Budget Day, Minister for Finance Paschal Donohoe published an update on Ireland’s international tax strategy. Importantly, the minister reaffirmed Ireland’s commitment to the 12.5 per cent rate of corporation tax. He also said that Ireland will continue to take the actions needed to meet the highest international standards in tax, while offering a competitive tax regime that assists in building the Irish economy.

Ireland has also confirmed its commitment to the OECD ...