2015
December 2015 – European Commission Consultation on the Relaunch of the Common Consolidated Corporate Tax Base (CCCTB)
December 2015 – European Commission consultation on VAT on cross-border e-commerce
November 2015 – Department of Finance on the Tax treatment of travel and subsistence expenses
September 2015 – Department of Finance Consultation on KDB Feedback Statement
September 2015 – Department of Finance Consultation on the tax treatment of travel and subsistence expenses for employees and office holders
August 2015 – Revenue regarding draft operational intructions on reporting of members to professional bodies
August 2015 – Revenue regarding Operational Instruction on Failure to Cooperate Fully with a Revenue Compliance Intervention
July 2015 – Department of Finance Consultation on the role of the tax system in encouraging entrepreneurship
June 2015 – OECD Consultation on Discussion Draft on Action 8: Hard-To-Value intangibles
June 2015 – OECD Consultation on Discussion Draft BEPS Action 6: Preventing Treaty Abuse
April 2015 – Department of Finance Consultation on the Knowledge Development Box
April 2015 – Revenue on Case I/II travel and subsistence manuals
February 2015 – OECD “Agreement on Modified Nexus Approach for IP Regimes”
February 2015 – OECD Consultation on Discussion Draft: Risk, Recharacterisation and Special Measures
February 2015 – OECD Consultation on Discussion Draft BEPS Action 4 – Interest Deductions and other Financial Payments
January 2015 – OECD Consultation on Discussion Draft: Use of Profit Splits in Context of Global Value Chains
January 2015 – OECD Consultation on Discussion Draft: Make Dispute Resolution Mechanisms More Effective
January 2015 – OECD Consultation on Discussion Draft: Proposed Modifications to Chapter VII of the Transfer Pricing and Low Value Adding Services
January 2015 – OECD Consultation on Discussion Draft: Follow Up Work on Action 6: Preventing Treaty Abuse
January 2015 – OECD Consultation on Discussion Draft: on Artificial Avoidance of PE Status