Irlande

Taxing Wages: Key findings for Ireland

The tax wedge for the average single worker in Ireland increased by 0.3 percentage points from 32.9 in 2018 to 33.2 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1).

Revenue Statistics: Key findings for Ireland

The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Ireland decreased by 0.2 percentage points from 22.5% in 2017 to 22.3% in 2018¹. The corresponding figure for the OECD average was a slight increase of 0.1 percentage point from 34.2% to 34.3% over the same period.

Taxing Energy Use: Key findings for Ireland

This country note explains how Ireland taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

L’Irlande dépose son instrument de ratification de la Convention Multilatérale BEPS

L’Irlande a déposé aujourd’hui son instrument de ratification de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices, soulignant ainsi son ferme engagement à prévenir l’utilisation abusive des conventions fiscales et l’érosion de la base d’imposition et le transfert de bénéfices par les entreprises multinationales.

Effective carbon rates: Key findings for Ireland

This country note for Ireland provides detail on the proportion of CO2 emissions from energy use subject to different effective carbon rates (ECR), as well as on the level and components of average ECRs in each of the six economic sectors (road transport, off-road transport, industry, agriculture and fishing, residential & commercial, and electricity).

Making Dispute Resolution More Effective – MAP Peer Review Report, Ireland (Stage 1) - Inclusive Framework on BEPS: Action 14

OECD releases fourth round of BEPS Action 14 peer review reports on improving tax dispute resolution mechanisms

The work on BEPS Action 14 continues with today’s publication of the fourth round of stage 1 peer review reports. Each report assesses a country’s efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.

Taxation Household Savings: Key findings for Ireland

This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

Fiches pays en matière de prix de transfert

Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.

Le Forum mondial publie, pour 10 juridictions, les résultats de son second cycle de notation de la conformité à la norme de transparence fiscale

Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales (« le Forum mondial ») a publié ce jour les 10 premières notations attribuées dans le cadre de sa nouvelle procédure étendue d’examen par les pairs visant à évaluer la conformité des juridictions à la norme internationale d’échange de renseignements sur demande (norme EOIR) par les administrations fiscales.