argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: Brexit

A first Brexit effect on the Irish Corporation in Dublin emerged with the publication of the roadmap with the changes to the new post-BEPS corporate tax law, post-ATAD and post-hibrid arrangements, which will shortly affect the taxation of companies and who intend to change the relationship between tax authorities and profits.
The Irish Department of Finance intends to carry out a “partial” redefinition of the Irish tax regime applied to companies, fearing in due account the stringent regulations on transparency developed in the OECD. The news includes: greater transparency, reduced areas for circumvention, for transfers of profits in offshore jurisdictions or for the abuse of treaties on double taxation. Instead, it seems that the rate of corporate tax at 12.5% will remain so.