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ARTICLE · 29 JUNE 2022

The Roundtable June 2022

Maples Group
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Ireland's tax regime exists within the framework of an international series of agreements, including, notably, the OECD and the EU.

IrelandTax
Andrew Quinn
Andrew Quinn
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Tax independence

Ireland's tax regime exists within the framework of an international series of agreements, including, notably, the OECD and the EU. Irish Finance Ministers have always emphasised the importance of this national independence when it comes to tax policy. Can you assess the medium term prospects for Ireland to be able to maintain this status quo in coming years?

Andrew Quinn, Head of Tax, Maples Group: I think the EU Anti-Tax Avoidance Directive or ATAD implementing OECD BEPS was really a watershed moment in EU tax policy. Up to that point, EU tax measures were generally nice relieving measures based on EU non-discrimination principles and tax transparency measures and national independence on tax matters among EU Member States was fairly absolute. ATAD though was a case where the Directive when implemented could and would result in new tax liabilities.

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