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COMPETING IN A CHANGING WORLD - Budget

Department of Finance Government Buildings, Upper Merrion Street, Dublin 2, ireland Website: COMPETING IN A CHANGING WORLD A Road Map for ireland s Tax Competitiveness October 2014 Department of Finance | COMPETING in a CHANGING WORLD : A Road Map for ireland s Tax Competitiveness Page | i Foreword by the Minister for Finance .. ii 1. Introduction .. 1 2. International Tax Policy Context .. 2 International context .. 2 Corporate context .. 2 Recent events and the proposed BEPS solution .. 3 ireland s interaction with the international tax architecture .. 3 ireland s commitment to OECD BEPS Project .. 4 3. Update on ireland s International Tax Strategy .. 5 4. Road Map for ireland s Tax Competitiveness .. 7 Road Map Summary .. 7 Road Map Detailed Commitments and Actions .. 8 5. Conclusion .. 11 Contents > Department of Finance | COMPETING in a CHANGING WORLD : A Road Map for ireland s Tax Competitiveness Page | ii Foreword by the Minister for Finance Across the WORLD the issue of how companies should be taxed has probably never before been as topical or as controversial.

Department of Finance |Competing in a Changing World: A Road Map for Irelands Tax ompetitiveness Page | 1 1. Introduction For more than 50 years Ireland has been successful in attracting mobile foreign direct investment (FDI)

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