Competitiveness including taxation

Personal taxation plays a significant role in ensuring Ireland’s competitiveness on the global stage. Addressing the high personal taxation burden is important in attracting and retaining key talent in Ireland, which will support greater inward investment into the country.

As Pillar 2 implementation rolls out across OECD jurisdictions, AmCham members are anticipating an increase in tax audit activity and requests for Mutual Agreement Procedures and Advance Pricing Agreements. In advance of the first GloBE Information Returns in 2026, AmCham is advocating for: A step-up in the resourcing of Ireland’s Competent Authority to ensure that taxpayers will be GloBE Information Returns in 2026. adequately supported in resolving cases where double taxation may arise in advance of the first

AmCham is also calling for the simplification of the annual tax audit reporting requirements and for enhanced tax incentives that stimulate job creation and investment in research, development and innovation.