On 5 September 2018, Ireland's Department of Finance announced the publication of Ireland’s Corporation Tax Roadmap by Minister for Finance and Public Expenditure & Reform, Paschal Donohoe. The Roadmap includes the commitments and actions to be taken in respect of BEPS, the EU Anti-Tax Avoidance Directive (ATAD), and other recommendations and EU requirements, which are summarized as follows:
Controlled Foreign Company (CFC) rules
Legislation will be introduced in Finance Bill 2018 to …