Ireland Minister for Finance published the Finance Bill 2016 on 20 October 2016. The Bill includes the measures announced as part of the Budget 2017 ({News-2016-10-13/P/2- previous coverage}). Some important measures of the Finance Bill not covered in the Budget are as follows:
CbC Reporting
Amendments are made to section 891H of the Taxes Consolidation Act 1997 concerning Country-by-Country (CbC) reporting in order to transpose Council Directive (EU) 2016/881 on the automatic mandatory ex…