You may never have heard about return on depreciation and payroll, or the treatment of withholding taxes under Pillar one rules – and yet they could have a significant impact on Ireland’s public finances for years to come. Senior tax executives at some of the world’s largest multinationals and officials from tax administrations around the globe – including Ireland’s Revenue – converged on Paris this month for a public consultation on some of the most arcane aspects of the ongoing reform of international tax.  The meeting, held at the OECD, focused on the implementation of Pillar one of last year’s…

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