Things have moved fast since the Corporation Tax Roadmap update last January

By the time the Finance Bill is signed into law we will have enacted the entire Anti-Tax Avoidance Directive into our legislation – and there’s more to come

Paschal Donohoe, Minister for Finance: the Department of Finance has launched its public consultation on outbound payments of interest, royalties and dividends. Picture: Fergal Phillips

Paschal Donohoe ended the second stage of this year’s Finance Bill discussions by noting that the government introduced Covid-19 economic supports a year ago, knowing that they were going to be tested.

“A year later, we can say that they have worked,” the Minister for Finance said.

You can see his point, but the work, as ever, goes on.

We’ve seen developments in connection with a move to an effective 15 per cent rate of ...