Angela Fleming, Partner and Head of Financial Services Tax, outlines where Ireland’s tax framework needs to evolve to remain competitive, focusing on interest deductibility reform, international tax alignment and policy changes that could unlock long-term investment and growth.

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In addition, Michelle Adam, Director in the Financial Services Tax Department, explores how the OECD’s updated guidance reshapes the permanent establishment analysis in a world of cross-border remote working, and what businesses need to consider as flexible working models become embedded.

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