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New Taxation Measures to apply to Outbound Payments Feedback Statement Final
Ireland is committed to eliminating opportunities for base erosion and profit shifting and has fully engaged in the OECD BEPS process, and the parallel discussions in the European Union. Recent corporation tax reforms have focused heavily on preventing aggressive tax planning. This progress has been achieved through agreement on new international standards, addressing mismatches between jurisdictions and ensuring tax authorities have access to the information they need in a timely and effective manner.
Ireland's National Recovery and Resilience Plan (NRRP) also set out a series of commitments to be delivered in relation to tackling aggressive tax planning. Many of the commentments set out in the plan have been implemented in recent years through the delivery of Ireland’s Corporate Tax Roadmaps. The final remaining commitment under the NRRP is to introduce legislation applying to outbound payments to prevent double non-taxation. The implementation of these proposals therefore represents a critical part of the legal commitment made by Ireland to secure funding under the Recovery and Resilience Facility (RRF). The Department of Finance launched an initial public consultation on this commitment through the document, ‘New Taxation Measures to apply to Outbound Payments’ on 05 November 2021.
It is the Department's intention to now progress to fulfil this commitment via legislation in Finance (No. 2) Bill 2023. The Department is therefore publishing this Feedback Statement, which aims to set out a possible legislative approach to achieve the objectives outlined above and reflects the Department's views and proposed responses to the submissions received to the public consultation.
The closing date for receipt of submissions in response to this Feedback Statement is Tuesday, 8 August 2023.
The preferred means of response is by email to: intltax@finance.gov.ie .
Please include "Feedback Statement on New Taxation Measures to apply to Outbound Payments" in the subject box.
Alternatively, you may respond by post to:
Feedback Statement on New Taxation Measures to apply to Outbound Payments,
Tax Division,
Department of Finance,
Government Buildings,
Upper Merrion Street,
Dublin 2
D02 R583
Please include contact details if you are responding by post.
When responding, please indicate whether you are contributing to the consultation process as a professional tax adviser, representative body, business representative, in an individual capacity, as a non-governmental organisation, or in any other capacity.