Minister Donohoe initiates public consultation to improve corporate anti-tax avoidance measures

14th November, 2018

Govt committed to delivering programme of corporate tax reform to ensure robust and sustainable policies in place


The Minister for Finance and Public Expenditure and Reform, Paschal Donohoe TD, today launches a public consultation on the hybrid mismatch and interest limitation measures to be introduced as part of the implementation of the Anti-Tax Avoidance Directives (ATAD and ATAD2). 


The ATADs are legally binding instruments which Member States have agreed at EU level to introduce key OECD BEPS actions in a consistent manner.  


Tax policy issues detailed in this public consultation will form part of the Minister’s considerations of the transposition of the ATADs into national law. A list of questions on the anti-hybrid and interest limitation provisions of the ATADs is provided for guidance. The public and interested stakeholders are now invited to give their views on these implementation issues.


Commenting on the public consultation, Minister Donohoe said:


“Ireland remains committed to tax reform implemented at the international level, to address mismatches between jurisdictions and to continue the implementation of new robust global standards that are sustainable in the long run. This public consultation marks another step in delivering the programme of corporate tax reform detailed in Ireland’s Corporation Tax Roadmap and is an opportunity for interested parties to contribute to the development of new policy in what is a complex area.”


The consultation period will run from 14th November 2018 to 18th January 2019. Any submissions received after this date may not be considered.

The preferred means of response is by email to:

Alternatively, you may respond by post to:

Hybrids and Interest Limitation – Public Consultation,

Tax Division,

Department of Finance,

Government Buildings,

Upper Merrion Street,

Dublin 2.

ATAD IMPLEMENTATION Hybrids and Interest Limitation Public Consultation