The Finance Bill 2014, which was published on 23 October 2014, proposes a package of measures which focuses on Ireland’s tax rate, regime and reputation. The changes seek to reinforce Ireland’s position as a top destination for multinational companies and emphasise the importance of real and substantive foreign direct investment in Ireland.

Many of these changes are to be introduced as part of a “road map” containing 10 key elements designed to enhance Ireland’s competitiveness internationally from a tax perspective.

Click here for a brief summary of some of the key points which should be relevant to the FDI sector.

Contributed by Rachel Fox.

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