Ireland's Department of Finance has announced the publication of a series of Tax Strategy Group (TSG) papers for Budget 2019. The papers provide an overview of issues and related developments, as well as options for certain measures and the related impacts for consideration while drafting the Budget.
One of the key papers is the paper on Corporation Tax, which includes a discussion of the implementation of the EU Anti-Tax Avoidance Directive (ATAD1) and its amendment for hybrid mismatches …