Finance Dublin Irish Tax Monitor - October 2023

In this month’s roundtable as BEPS rules begin to be implemented around the globe the prospect of disputes arising around the Pillar Two rules, and how they are likely to be resolved, feature in this month’s Roundtable, with stakeholders awaiting the outcome of the OECD’s public consultation earlier this year. The steps corporates should be taking to comply with the Interest Limitation Rules are analysed with higher interest rates perhaps warranting a reconsideration of strategy for the years ahead. The EU’s ViDA appears set to be delayed and how affected companies can best take advantage of the extra preparation time is outlined, as are recent Stamp Duty changes, new employer reporting of benefits obligations as well as BEPS required changes that make the ‘Knowledge Development Box’ now largely redundant.