From a corporate tax perspective, this is going to be an autumn like no other. Companies operating in Ireland need to be ready for new rules, increased compliance and a likely higher tax bill. The combined package of Budget 2024 and Finance Bill 2023 will reshape the Irish corporate tax landscape more than any other budgetary package has done for decades. We expect this package to cover: the introduction of Pillar Two rules; changes to the taxation of outbound payments; managing runaway tax receipts; and maintaining Ireland’s competitiveness.
