On 22 October 2015, Ireland's Department of Finance announced that the Finance Bill 2015 was published. The bill includes the measures announced in the 2016 budget ({News-2015-10-15/P/2- previous coverage}), with major measures including:
- A new knowledge development box regime that is in line with the modified nexus approach of Action 5 of the OECD BEPS Project, with a beneficial rate of 6.25%;
- A country-by-country reporting requirement based on guidelines developed as part of Action 13 of t…