Ireland Department of Finance recently published the Corporation Tax Roadmap January 2021 Update. The update provides an overview of the actions taken to date in meeting the commitments announced in the initial roadmap in 2018 with regard to the OECD BEPS standards and the EU Anti-Tax Avoidance Directive (ATAD), and certain other recommendations.
Controlled Foreign Company (CFC) rules
CFC rules introduced in Finance Act 2018 and took effect from 1 January 2019.
General Anti-Abuse Rule
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