International tax developments this month cover the latest on international tax reform, the European Commission’s extension to the scope of General Block Exemption Regulation and the Forum on Tax Administration’s approach to sustainable remote working post COVID-19.

President Emmanuel Macron visited Dublin on Thursday, 27 August and during a press conference he made comments on Ireland’s corporate tax policy and the OECD’s international tax reform proposals. He said that he won’t put pressure on Ireland to raise its corporation tax rate to 15 percent but believes agreement can be reached.

Responding to a question during the joint press conference on whether he was putting pressure on the Irish Government to increase Ireland’s corporation tax rate to at least 15 percent, President Macron stated: “It is not for France to put pressure. But I think the OECD framework does make sense in such a context and I want to believe that we will find the same path together in order to deliver a common framework and to deliver this minimum taxation because I do believe that it makes sense in terms of co-operation, it makes sense for the EU.”

Responding to President Macron’s remarks, An Taoiseach, Micheál Martin TD said: “We have had constructive engagement with the OECD process and we will continue to have that. There is a public consultation ongoing in respect of the proposals that have emerged from the OECD process in respect of corporation tax, and we have entered reservations in respect of some aspects of that but that process is continuing and we will continue to engage.”