愛爾蘭政府已就稅收和利息扣除、以及相關的反避稅規則、與金融服務、預扣稅和報告義務有關的具體規則啟動了為期四個月的諮詢。這項工作包括國際企業稅，但任何公司稅變化都必須考慮經濟合作暨發展組織 / G20 Pillar Two最低稅收規則以及愛爾蘭即將頒布股息參與豁免立法。
IRELAND: Fundamental review of interest taxation policy is launched
Ireland's government has launched a four-month consultation on the taxation and deductibility of interest, along with related anti-avoidance rules, specific rules relating to financial services, withholding taxes and reporting obligations. The exercise includes international business taxation, but any corporate tax changes will have to take into account the OECD/G20 Pillar Two minimum tax rules and Ireland's upcoming legislation for a participation exemption for dividends.
Sourses:
Irish government
Irish government (consultation document, PDF)