Scrutiny of international tax rules and aggressive tax planning has become a popular reporting topic in our everyday media and has been the focus of much debate across the globe in the past year, by the media and politicians alike. The Organisation for Economic Cooperation & Development's (OECD) Base Erosion and Profit Shifting project (BEPS) is the global response to the many issues raised about how multinational companies are taxed across the globe and Ireland is playing an active part in this project.