Ireland: Ireland Consultation on OECD's International Tax Proposals
Progress
Current status
adopted
05 Aug 2022 adopted
10 Sep 2021 processing consultation
20 Jul 2021 in consultation
Scope
Implementers
Ireland
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Government Branch
legislature
executive
Government Body
parliament
other regulatory body
Implementation Level
national
Timeline of events
Issued Guidance on tax deductibility of Digital Services Taxes
On 5 August 2022, the Irish Revenue Commissioner adopted a Guidance on the application of the amendment to Section 81 of the Taxes Consolidation Act 1997. The amendment states that certain digital services taxes (DTs) will be deductible if they are …
SourceEvent type
outline
Action type
adoption
Government branch
legislature
Government body
parliament
Consultation closed on OECD International Tax Proposals
The Irish Department of Finance closed the consultation on the OECD International Tax Proposals on 2021-09-10.
SourceEvent type
outline
Action type
consultation closed
Government branch
executive
Government body
other regulatory body
Consultation opened on OECD International Tax Proposals
The Irish Department of Finance opened the consultation on the OECD International Tax Proposals. The Department published 7 questions to which any interested parties are invited to respond. The consultation closes on 2020-07-10.
SourceEvent type
outline
Action type
consultation opened
Government branch
executive
Government body
other regulatory body