TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

OECD releases Country by Country Reporting guidance

The Inclusive Framework on Base Erosion and Profit Shifting (BEPS) has released additional interpretative guidance on Country by Country (CbC) Reporting. The new guidance makes clear that, under the BEPS Action 13 minimum standard, the automatic exchange of CbC reports filed under local filing rules is not intended.