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Sponsored by MathesonMichelle Daly of Matheson looks at the key features included in Ireland’s guidance notes concerning the practical application of DAC6
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Sponsored by MathesonIreland's High Court recently considered the powers of the Irish Revenue Commissioners (Revenue) and their ability to obtain information from a third party in its decision regarding Florence Carey v. A Company (2019, IEHC 90).
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Sponsored by MathesonOn October 9 2018, Ireland's Minister for Finance, Public Expenditure and Reform Paschal Donohoe announced budget 2019. On October 18 2018, the draft legislation to implement the budget was published. In furtherance of Ireland's obligations under the EU Anti-Tax Avoidance Directive (ATAD), Donohoe announced the introduction of a new controlled foreign companies (CFC) regime and an ATAD-compliant exit charge. The exit charge took effect from October 10 2018 and the CFC rules will apply to accounting periods beginning on or after January 1 2019.
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Sponsored by MathesonThe Irish Minister for Finance published a report entitled Ireland’s Corporation Tax Roadmap on September 5 2018.
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Sponsored by MathesonFrom the outset, the EU's digital tax proposals received a tentative response from Ireland.
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Sponsored by MathesonThe Irish Revenue Commissioners (Revenue) were successful in arguing before the Appeal Commissioners that no general trading deduction should be available for excess foreign tax incurred on royalties where an Irish tax credit was claimed for part of the foreign tax withheld. The decision is being appealed to the High Court.
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Sponsored by MathesonIn October 2017 a public consultation was launched by the Minister for Finance on Ireland's corporation tax code. The consultation followed on from the recommendations of independent expert Seamus Coffey, which were detailed in the recently published 'Review of Ireland's Corporation Tax Code' (Coffey Report). The consultation sought views on the implementation of a number of measures into Irish tax law. Among the modernising measures within the scope of the consultation were: