Executive summary
On 14 January 2021, the Irish Minister for Finance Paschal Donohoe published an update to Ireland’s Corporation Tax Roadmap (the Roadmap) which serves to give investors a signal of Ireland’s future policy intent and sets out timelines for action. The Roadmap builds on the original publication of September 2018, the purpose of which was to provide a clear indication of the actions that Ireland would take to ensure that its corporation tax code remained competitive, fair and susta…