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Ireland: Consultation closed on OECD International Tax Proposals

Policy overview

Description

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.

Original source

Scope

Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
executive
Government Body
other regulatory body

Complete timeline of this policy change

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2021-07-20
in consultation

The Irish Department of Finance opened the consultation on the OECD International Tax Proposals. Th…

2021-09-10
processing consultation

The Irish Department of Finance closed the consultation on the OECD International Tax Proposals on …

2022-08-05
adopted

On 5 August 2022, the Irish Revenue Commissioner adopted a Guidance on the application of the amend…

Key regulatory dimensions

Regulated subjects

The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type Private organisation
Economic activity cross-cutting
Category All

Policy change by business practice

The detailed activities within the scope of this policy or regulatory change.
all goods (physical or digital): sale
Regulatory tool
Subordination under digital service tax
Sanctions
Regulated subjects
1
service (any type): sale

Policy change by business practice

The detailed activities within the scope of this policy or regulatory change.

all goods (physical or digital): sale

service (any type): sale