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Ireland Tax News

Ireland Issues Guidance on Recognised Stock Exchanges
Apr 20, 2018
Ireland Updates Guidance on Dividend Withholding Tax
Apr 09, 2018
Ireland Updates Guidance on Key Employee Relief for R&D Activities
Apr 02, 2018
Ireland Guide on Sugar Sweetened Drinks Tax
Mar 20, 2018
Ireland Guidelines on Transfer Pricing for Low Value Intra-Group Services
Mar 19, 2018
French Court of Appeals Holds Irish Digital Marketing Company does Not have PE in France under Ireland-France Tax Treaty
Mar 15, 2018
Update - Tax Treaty between Ghana and Ireland
Feb 16, 2018
Ireland Updates Guidance on the Charge to and Rates of Corporation Tax
Feb 14, 2018
Tax Treaty between Ghana and Ireland Signed
Feb 09, 2018
Ireland Updates Guidance for New Restriction on Capital Allowances for Intangible Assets
Feb 07, 2018
Ireland Issues 2017-2020 Strategy Statement
Jan 22, 2018
Hong Kong Enters into Bilateral CbC Exchange Arrangement with France; Confirms Arrangements with Ireland, South Africa, and the UK
Jan 18, 2018
Tax Treaty between Ireland and Kazakhstan has Entered into Force
Jan 16, 2018
Ireland Finance Act 2017 Signed into Law
Jan 09, 2018
Kazakhstan Approves Pending Tax Treaty with Ireland
Jan 02, 2018
Ireland's CbC Reporting Filing Facility Available
Dec 21, 2017
Ireland Announces Activation of MFN Clause for Interest and Royalties under Tax Treaty with Chile
Dec 14, 2017
Ireland Extends CbC Report Deadline for First Year
Nov 28, 2017
OECD Invites Comments for Fourth Batch of MAP Peer Reviews
Nov 28, 2017
Irish Revenue Updates Guidance on Distributions out of Certain Exempt Profits or Gains or out of Certain Relieved Income
Nov 22, 2017
Ireland Ratifies Pending Tax Treaty with Kazakhstan
Nov 17, 2017
Irish Revenue Issues Tax and Duty Manual on VAT Treatment of Payment Services
Nov 10, 2017
IOTA Publishes Collection of Articles from Tax Officials on the Disruptive Business Models
Nov 06, 2017
Ireland Publishes eBrief on Transitional Relief for Increased Stamp Duty on Non-Residential Property
Nov 02, 2017
Indian Tribunal Holds Google Adwords Distribution Fees can be Treated as Royalties
Oct 30, 2017
Ireland Finance Bill 2017 Published
Oct 23, 2017
EU Directive on Dispute Resolution Published in Official Journal
Oct 18, 2017
Austria to Revise Tax Treaty with Ireland for Taxation of Digital Profits
Oct 17, 2017
Ireland 2018 Budget Delivered
Oct 11, 2017
Ireland Publishes Guidance on Dividend Withholding Tax
Oct 04, 2017
Ireland Consultation on Stamp Duty on Share Transactions
Oct 03, 2017
Ireland Publishes eBrief on Updated Guidelines for VAT Registration
Sep 28, 2017
Irish Finance Minister Comments on Taxation of the Digital Economy and Opposition to Majority Voting for EU Tax Policy Decisions
Sep 27, 2017
Ireland Publishes eBrief on Guidance for Irish Real Estate Funds
Sep 22, 2017
Ireland Publishes eBrief on Review of Opinions or Confirmations
Sep 18, 2017
Ireland Publishes Review of Corporation Tax Code including BEPS Recommendations
Sep 15, 2017
Ukraine Clarifies Taxation of Computer Program Royalties under Tax Treaty with Ireland
Aug 25, 2017
OECD Publishes Compliance Ratings on Beneficial Ownership Transparency for 10 Jurisdictions under New Peer Review Process
Aug 23, 2017
Ireland Publishes eBriefs on MAP Assistance and Transfer Pricing Documentation Obligations
Aug 07, 2017
Ireland Tax Strategy Group Papers for 2018 Budget Published
Aug 03, 2017
France Willing to Negotiate with Google on Recovery of Taxes
Jul 27, 2017
Ireland Announces Planned Recovery of State aid in Apple Case
Jul 26, 2017
U.S. Publishes CbC Exchange Arrangements with Ireland, Latvia, and the Slovak Republic
Jul 24, 2017
Ireland Publishes Summer Economic Statement 2017
Jul 14, 2017
French Tribunal Holds Google Ireland does Not have PE in France
Jul 14, 2017
Irish Revenue Publishes Irish Real Estate Funds Advance Clearance Procedures
Jul 03, 2017
Ireland and Uruguay Conclude Tax Treaty Negotiations
Jun 28, 2017
Ireland eBrief on New PAYE Services and ROS Registration Changes
Jun 23, 2017
U.S. Signs CbC Exchange Arrangements with Denmark, Guernsey, Ireland, Latvia, and the Slovak Republic, and South Korea
Jun 23, 2017
Ireland eBrief on New Manual for Application of 12.5% Tax Rate on Dividends Received out of Trading Profits
Jun 14, 2017
Hong Kong Signs Agreement for Automatic Exchange of Financial Account Information with Ireland
Jun 12, 2017
Ireland eBrief on Revisions to Tax and Duty Manual on Charges on Income for Corporation Tax Purposes
Jun 08, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
Tax Treaty between Ireland and Kosovo under Negotiation
Jun 05, 2017
Update - Tax Treaty between Ireland and Kazakhstan
May 31, 2017
Ireland Exempts Listed Shares from Stamp Duty
May 23, 2017
European Commission Publishes Updated VAT MOSS Rules for All Member States
May 16, 2017
Google Agrees to Pay EUR 306 Million to Settle Italian Tax Dispute
May 08, 2017
Ireland eBrief on Offshore Funds Regime Guidance
May 04, 2017
Ireland eBrief on Corporation Tax Return Forms for 2017 and Revised Form for 2016
May 03, 2017
Irish Revenue Publishes 2016 Annual Report
May 01, 2017
Tax Treaty between Ireland and Kazakhstan Signed
May 01, 2017
Ireland eBrief on Opinions/Confirmation on Tax/Duty Consequences Update Published
Apr 26, 2017
Azerbaijan Update on Tax Treaty Negotiations
Apr 10, 2017
Irish Government Remains Committed to Phasing out USC
Apr 06, 2017
Ireland Updates Guidance on Certification of Residence
Mar 30, 2017
Ireland Updates Code of Practice for Revenue Audit and other Compliance Interventions
Mar 10, 2017
Action brought Against EU Commission by Apple Regarding Ireland Decision Published
Feb 24, 2017
Ireland Launches Public Consultation on a Review of the Corporation Tax Code
Feb 23, 2017
Ireland Planning to Sign BEPS Multilateral Instrument
Feb 21, 2017
Ireland Concludes Negotiation for Tax Treaties with Azerbaijan, Ghana, Kazakhstan, Oman and Turkmenistan
Feb 13, 2017
Action brought Against EU Commission Regarding Ireland Apple Decision Published
Feb 09, 2017
Ireland Publishes eBrief on Tax Ruling Exchange
Feb 06, 2017
Ireland Publishes eBrief on Period of Validity for Tax Rulings
Feb 03, 2017
Singapore Agreements for Exchange of Financial Account Information Enter into Force with Nine Countries
Feb 02, 2017
Irish Minister for Finance Speaks on BEPS, CCCTB, and other Tax Issues
Jan 26, 2017
Ireland Finance Act 2016 Signed into Law
Jan 12, 2017
Seven EU National Parliaments Oppose Commission Proposal for Common Consolidated Corporate Tax Base
Jan 11, 2017
Andorra to Negotiate Tax Treaties with Hungary, Ireland, and Slovenia
Jan 09, 2017
Ireland Publishes eBrief on Updates to USC Rates and Bands
Dec 28, 2016
Singapore Signs Agreements for Automatic Exchange of Financial Account Information with Ireland and Latvia
Dec 23, 2016
European Commission Publishes Non-Confidential Version of Apple State Aid Decision / Ireland Publishes Grounds for Appeal
Dec 20, 2016
Azerbaijan to Sign Tax Treaty with Ireland
Nov 16, 2016
Ireland Publishes eBriefs on Treatment of Certain Royalties Paid to Non-Residents and on Period of Validity for Opinions issued by the RTS
Oct 26, 2016
Ireland Publishes Finance Bill 2016
Oct 25, 2016
Ireland Updates FAQ on CbC Reporting Concerning Voluntary Filing, Notifications and Investments Funds
Oct 24, 2016
Tax Treaty between Ireland and Pakistan has Entered into Force
Oct 14, 2016
Ireland's 2017 Budget Presented to Parliament
Oct 13, 2016
Ireland's Minister for Finance Speaks to Upper House on Decision to Appeal Apple State Aid Decision
Oct 07, 2016
Ireland Updates Bilateral APA Guidelines
Oct 04, 2016
Ireland's Reaction to Inclusion on Brazilian Blacklist
Sep 22, 2016
Brazil Adds Ireland to Black List and Austrian Holding Companies to Grey List
Sep 16, 2016
TIEA between Ireland and Macau Signed
Sep 15, 2016
TIEA between Ireland and Montserrat has Entered into Force
Sep 12, 2016
Ireland to Amend Section 110 Special Purpose Company Rules to Address Avoidance Issues
Sep 08, 2016
Ireland Confirms Appeal of Apple EU State Aid Decision
Sep 06, 2016
Ireland's Response to 13 Billion Tax Order for Apple from the European Commission
Sep 01, 2016
EU Commission Illegal State Aid Decision: Ireland Ordered to Recover EUR 13 Billion from Apple
Aug 31, 2016
Ireland Consults on Updating Tax Treaty with the U.S.
Aug 30, 2016
World Bank Publishes Global Corruption Survey Data in Relation to Taxation, Licensing and Other Areas of Doing Business
Aug 22, 2016
Tax Treaty between Ethiopia and Ireland has Entered into Force
Aug 18, 2016
Tax Treaty between Ireland and Oman under Negotiation
Aug 18, 2016
Ireland Issues eBrief on Knowledge Development Box Guidance
Aug 15, 2016
Indian Tax Tribunal Holds that No Tax is Due on Payments for Taxation and Audit Services Provided Overseas
Aug 10, 2016
Ireland Launches Consultation on Statement of Strategy 2016-2019
Aug 05, 2016
Macau to Sign TIEA with Ireland
Aug 04, 2016
Ireland Issues eBrief on Amendments to Electronic Tax Clearance Guidelines and Procedures
Aug 01, 2016
European Commission Publishes Updated VAT MOSS Rules for All Member States
Jul 29, 2016
Ireland Tax Strategy Group Papers and Income Tax Reform Plan
Jul 28, 2016
Ireland Issues eBrief on Online Submission of Supporting Documentation for VAT Registration
Jul 27, 2016
Belgium Approves Protocol to Tax Treaty with Ireland
Jul 27, 2016
EU Anti Tax Avoidance Directive Published in Official Journal
Jul 20, 2016
CJEU Holds Portugal Must Allow Non-Resident Financial Institutions to Deduct Expenses on Interest Income Received in Portugal
Jul 15, 2016
EU Council Adopts EU Council Anti Tax Avoidance Directive
Jul 14, 2016
Ireland Issues eBrief on Exchange of Information Requirements In Respect of Tax Ruling
Jul 08, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
Ireland Issues Guidelines on New Bilateral APA Program
Jun 28, 2016
Ireland’s tax authority issues FAQs on country-by-country reporting
Jun 27, 2016
Ireland Issues Summer Economic Statement 2016
Jun 23, 2016
EU Council Announces Agreement on Anti Tax Avoidance Directive
Jun 22, 2016
Ireland Expands Online Tax Payment Options
Jun 17, 2016
Ireland Launches Public Consultation on Financial Institutions Levy
Jun 13, 2016
EU CbC Exchange Directive Published
Jun 07, 2016
Impact of Protocol to Estonia's Tax Treaty with Switzerland on Other Treaties
Jun 02, 2016
Google's French Offices Raided as Part of Fraud Probe
May 26, 2016
OECD Forum on Tax Administration Agrees on Common Transmission System for CbC and CRS Information
May 18, 2016
EU Parliament Welcomes Proposal for Exchange of CbC Reports and Recommends Additional Safeguards
May 17, 2016
UK Publishes List of Countries Committed to the Exchange of Beneficial Ownership Information
May 17, 2016
Ireland Announces Withholding Tax Exemption for Royalty Income under Tax Treaty with Estonia as per MFN Clause
May 09, 2016
Ireland Film Tax Credit Cap Increased to EUR 70 Million
May 04, 2016
Ireland Updates Guidance on Profit Sharing Schemes
May 02, 2016
All 28 EU Member States Agree to Exchange of Beneficial Ownership Information
Apr 25, 2016
Ireland Updates Guidance on Payment and Receipt of Interest without Deduction of Income Tax
Apr 15, 2016
European Commission Issues Proposed Directive for Public CbC Reports
Apr 13, 2016
Ireland Publishes New Tax and Duty Appeals Manual
Apr 05, 2016
Ireland Announces Commencement of New Appeals Process
Mar 16, 2016
Ireland Finalizing Plans to Implement Formal APA Program
Mar 15, 2016
Proposed ECOFIN Modification to EU Directive for the Exchange of CbC Reports Includes Optional Filing for Non-EU Parents for 2016
Mar 11, 2016
European Council Agrees on Exchange of CbC Reports in the EU
Mar 09, 2016
TIEA between Dominica and Ireland has Entered into Force
Mar 07, 2016
France Seeks EUR 1.6 Billion in Back Taxes and Penalties from Google
Feb 26, 2016
European Commission Launches Public Consultation on Improving Double Taxation Dispute Resolution Mechanisms
Feb 19, 2016
Tax Treaty between Botswana and Ireland has Entered into Force
Feb 16, 2016
Ireland Publishes Finance (Tax Appeals) Bill 2015
Feb 03, 2016
EU Commission Presents Anti Avoidance Measures Package
Jan 29, 2016
Ireland Publishes eBrief on Changes in the VAT Manual for Electronic Services
Jan 29, 2016
OECD Announces that 31 Countries have Signed Multilateral Agreement for the Exchange of CbC Reports
Jan 28, 2016
TIEA between Argentina and Ireland has Entered into Force
Jan 26, 2016
Google to Pay GBP 130 Million in UK Tax Settlement
Jan 25, 2016
Ireland Issues Regulation on CbC Report Filing Requirements for Constituent and Surrogate Entities
Jan 12, 2016
Protocol to the Tax Treaty between Ireland and South Africa under Negotiation
Jan 12, 2016
Protocol to the Tax Treaty between Germany and Ireland has Entered into Force
Jan 07, 2016
New Tax Treaty between Ireland and Zambia has Entered into Force
Jan 07, 2016
Protocol to the Tax Treaty between Ireland and Luxembourg has Entered into Force
Jan 04, 2016
Apple Agrees to Pay EUR 318 Million to Settle Italian Tax Dispute
Dec 31, 2015
Ireland Enacts Finance Act 2015 including CbC Reporting Requirements
Dec 28, 2015
Spanish Court Takes Broad View in Determining that Dell's Sales Activities Constitute a Permanent Establishment in Spain
Dec 22, 2015
BEPS Measures included in Proposed EU Council Directive on a Common Consolidated Corporate Tax Base
Dec 18, 2015
EU Council Adopts Directive on Automatic Exchange of Information on Tax Rulings and APAs
Dec 10, 2015
Montserrat Ratifies TIEA with Ireland
Nov 30, 2015
Ireland Updates Code of Practice for Revenue Audit and other Compliance Interventions
Nov 24, 2015
Northern Ireland to Implement 12.5% Corporate Tax Rate from 2018
Nov 20, 2015
Ireland Issues Report on the Importance of International Tax Dispute Resolution including Implementation of Formal APA Procedures
Nov 16, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
Ireland Publishes eBrief on Changes to the Employment and Investment Incentive
Nov 10, 2015
Ireland Publishes eBrief on Clarification of Circumstances where CGT Clearance Certificate not Required
Nov 03, 2015
Ireland Publishes Finance Bill 2015 including New Knowledge Box and CbC Reporting Requirements
Oct 26, 2015
Ireland Concludes Tax Treaty Negotiations with Azerbaijan and Turkmenistan
Oct 26, 2015
Ireland's Budget for 2016 Delivered including CbC Reporting and Knowledge Development Box Regime
Oct 15, 2015
Ireland Commits to Implementation of BEPS Project Outcomes, Including CbC Reporting
Oct 08, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
Ireland Publishes Updated VAT Rate Guidance
Sep 25, 2015
Ireland Publishes Updated Manual on Undertakings for Collective Investment
Sep 16, 2015
Irish Revenue Adds Unit Trusts and Offshore Funds Tax Manual Sections
Sep 15, 2015
Ireland to Challenge Capital Gains Tax Relief used to Avoid Tax on Ultimate Disposals
Sep 08, 2015
Ireland Issues Guidance on Termination of Accelerated Capital Allowance Carry-Forward
Sep 04, 2015
Ireland Publishes eBrief Summarizing Corporate Tax Changes introduced in Finance Act 2014
Sep 01, 2015
Tax Treaty between Ireland and Ukraine has Entered into Force
Aug 27, 2015
Ireland Issues New Instruction on the Taxation of UCITS and Alternative Investment Funds
Aug 18, 2015
Ireland Publishes Knowledge Development Box Feedback Statement
Aug 03, 2015
TIEA between Ireland and St. Kitts and Nevis Signed
Jul 23, 2015
Ireland Publishes Finance (Tax Appeals) Bill 2015
Jul 22, 2015
Ukraine Ratifies Tax Treaty with Ireland
Jul 20, 2015
EU Special Committee on Tax Rulings Publishes Country Responses to Information Request
Jun 29, 2015
Ireland Updates Guidance on the Deferral of Exit Tax
Jun 05, 2015
Ireland's Companies Act 2014 has Commenced
Jun 03, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
Ireland Revenues Publishes Clarification on the Non-Deductibility of Interest Payments as an Expense of Management for Investment Companies
May 15, 2015
Tax Treaty between Ireland and Thailand has entered into Force
May 08, 2015
Ireland Announces the Negotiation of Tax Treaties with Azerbaijan, Ghana, Jordan, Kazakhstan and the Netherlands
May 08, 2015
TIEA between Bahamas and Ireland Signed
May 05, 2015
Ireland Revenues Publishes Guide on Tax Schemes Supporting Job Creation
Apr 27, 2015
New Tax Treaty between Ireland and Pakistan Signed
Apr 24, 2015
Ireland Revenue Publishes Updated Research & Development Tax Credit Guidelines
Apr 23, 2015
New Tax Treaty between Ireland and Zambia Signed
Apr 23, 2015
Irish Revenue Publishes New Tax and Duty Manual on Arrangements for Implementing EU Spontaneous Exchange of Information
Mar 16, 2015
TIEA between Ireland and Vanuatu has Entered into Force
Mar 11, 2015
Irish Parliament Adopts Collective Asset-Management Vehicles Bill
Mar 02, 2015
TIEA between Ireland and the Marshall Islands has Entered into Force
Feb 17, 2015
Ireland Revenue Publishes eBrief on Qualifying Avoidance Disclosures
Feb 02, 2015
Ireland Companies Act 2014 Company Form Changes
Jan 26, 2015
Ireland Film Tax Relief Increased for 2015
Jan 21, 2015
Ireland Department of Finance Launches Consultation on Knowledge Development Box
Jan 15, 2015
Ireland Finance Act 2014 Individual and Corporate Taxation Changes for 2015
Jan 14, 2015
Tax Treaty between Ireland and Taiwan Under Negotiation
Jan 14, 2015
Protocol to the Tax Treaty between Denmark and Ireland has Entered into Force
Jan 09, 2015
Ireland Issues Universal Social Charge (Amendment) Regulations 2014
Jan 06, 2015
Ireland Revenue issues Notes for Guidance on Amendments to the Value-Added Tax Consolidation Act 2010 by Finance Act 2014
Dec 29, 2014
Update - Tax Treaty between Ireland and Ethiopia Signed
Dec 12, 2014
Protocol to the Tax Treaty between Germany and Ireland Signed
Dec 12, 2014
TIEA between Argentina and Ireland Signed
Nov 12, 2014
Tax Treaty between Ireland and Ethiopia Signed
Nov 05, 2014
Multilateral Agreement on Information Exchange Signed by 51 Jurisdictions
Oct 30, 2014
Ireland Publishes Finance Bill 2014
Oct 24, 2014
Ireland Approves Tax Treaty with Thailand
Oct 23, 2014
Ireland's 2015 Budget Presented Including the End of the "Double Irish" and Individual Income Tax Cuts
Oct 14, 2014
Tax Treaty between Ireland and Ethiopia Under Negotiation
Oct 02, 2014
Tax Treaty between Ireland and Turkmenistan Under Negotiation
Oct 02, 2014
New Tax Treaty between Ireland and Pakistan Under Negotiation
Oct 02, 2014
New Tax Treaty between Ireland and Zambia Under Negotiation
Oct 02, 2014
Protocol to the Tax Treaty between Ireland and Mexico under Negotiation
Oct 02, 2014
Update - European Commission Launches Investigation into Transfer Pricing Arrangements of Apple, Starbucks, and Fiat
Oct 01, 2014
Ireland VAT Mini One Stop Shop Registration Now Available Online
Sep 18, 2014
Ireland Issues Guidance on VAT Rules for Telecommunications, Broadcasting and e-Services, and the Mini One Stop Shop
Aug 13, 2014
Ireland Publishes Collective Asset-Management Vehicle Bill
Jul 31, 2014
Ireland Issues Regulations for Implementation of EU VAT Rules for Telecommunications, Broadcasts and E-Services
Jul 30, 2014
Protocol to the Tax Treaty between Denmark and Ireland Signed
Jul 25, 2014
Ireland Introduces VAT Return of Trader Details Automated Compliance Measures
Jul 07, 2014
European Commission Issues Press Release to Mark 'Countdown to Simpler and Fairer VAT system'
Jul 02, 2014
Update - Tax Treaty between Ireland and Botswana Signed
Jun 24, 2014
Ireland Considering Changes to Offshore Oil and Gas Exploration and Production Taxation
Jun 20, 2014
Tax Treaty between Ireland and Botswana Signed
Jun 13, 2014
European Commission Launches Investigation into Transfer Pricing Arrangements of Apple, Starbucks, and Fiat
Jun 11, 2014
Protocol to the Tax Treaty between Ireland and Luxembourg Signed
May 30, 2014
Ireland Launches Public Consultation on the OECD BEPS Project
May 28, 2014
St. Kitts and Nevis Approves Draft TIEA with Ireland
May 27, 2014
Protocol to Treaty between Belgium and Ireland Signed
Apr 29, 2014
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Mar 14, 2014
Treaty between Egypt and Ireland enters into force
Jan 01, 2014
Treaty between Ireland and Thailand – details
Jan 01, 2014
Treaty between Ireland and Kuwait enters into force
Dec 31, 2013
Treaty between Ireland and Qatar enters into force
Dec 31, 2013
Protocol to treaty between Ireland and Switzerland enters into force
Dec 25, 2013
Treaty between Ireland and Thailand signed
Dec 25, 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Dec 02, 2013
Budget for 2014 – details
Dec 02, 2013
Finance (No. 2) Bill 2013 published – details
Dec 02, 2013
Treaty between Austria and Ireland – Austrian Supreme Administrative Court rules on application of residence tie-breaker rule for individuals
Dec 02, 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Jul 29, 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Jun 27, 2013
Treaty between Qatar and Ireland – details
Jun 27, 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Jun 24, 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Jun 24, 2013
Finance Act 2013 enacted
Jun 24, 2013
Withholding tax under EU Savings Directive to be abolished
Jun 24, 2013
India-US tax treaty and India-Ireland tax treaty – Indian decision that a website does not by itself constitute a PE
Jun 24, 2013
Treaty between Ireland and Ukraine signed
Jun 24, 2013
Heavy restrictions on capital movements enter into force
May 06, 2013
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
May 06, 2013
Finance Bill 2013 published – details
May 04, 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
May 04, 2013
Treaty between Ireland and Saudi Arabia enters into force
May 04, 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Mar 25, 2013
Treaty between Panama and Ireland enters into force
Mar 25, 2013
Treaty between Russia and Ireland – clarifications on the conditions to create a PE in Russia and the procedure to allocate profits and expenses to such a PE
Mar 25, 2013
Budget for 2013 – details
Feb 10, 2013
Treaty between India and Ireland – Indian decision that payments for online banner advertising are not payments for royalties
Feb 10, 2013
Treaty between Ireland and Morocco enters into force
Feb 10, 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Feb 09, 2013
Treaty between Germany and Ireland enters into force
Feb 09, 2013
Scheme for film relief extended
Dec 02, 2012
Exemption from withholding tax on interest – eBrief
Dec 02, 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Sep 03, 2012
Treaty between Spain and Ireland – Spanish Administrative Tribunal considers commission agent acting in his own name as PE
Sep 03, 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Jul 29, 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Jul 29, 2012
Treaty between Ireland and Qatar signed
Jul 29, 2012
Treaty between Egypt and Ireland – details
Jun 03, 2012
Budget for 2012
Feb 01, 2012
Treaty between Ireland and United Arab Emirates enters into force
Dec 22, 2011
Protocol to treaty between Malaysia and Ireland enters into force
Aug 14, 2011
Protocol to treaty between Germany and Ireland enters into force
Jul 27, 2011
Treaty between Germany and Ireland – details
May 12, 2011
Treaty between Singapore and Ireland enters into force
May 12, 2011
Protocol to treaty between Austria and Ireland enters into force
Apr 27, 2011
Treaty between Hong Kong and Ireland enters into force
Mar 30, 2011
Treaty between Ireland and Bahrain enters into force
Feb 28, 2011
National Recovery Plan 2011-2014 – tax measures taking effect from 24 November 2011
Jan 09, 2011
Treaty between Ireland and Belarus enters into force
Oct 26, 2010
Treaty between Ireland and Turkey enters into force
Sep 06, 2010
Treaty between Ireland and Hong Kong – details
Aug 23, 2010
Finance Bill 2010 published – corporation tax
Mar 23, 2010
Budget for 2010 – Business tax measures
Jan 20, 2010
Dutch dividend withholding tax exemption extended to certain EEA countries
Sep 16, 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
Jul 16, 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Jul 16, 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Jul 16, 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
Apr 10, 2009
Treaty between Ireland and Malta enters into force
Mar 16, 2009
Treaty between Ireland and Turkey ratified
Mar 16, 2009
Treaty between Ireland and Vietnam enters into force
Mar 16, 2009
Agreement between Isle of Man and Ireland signed and enters into force
Feb 22, 2009
Treaty between Malta and Ireland – details
Feb 22, 2009
Treaty between Ireland and Malta signed
Dec 24, 2008
Treaty between Ireland and Turkey signed
Dec 24, 2008
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Nov 04, 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Nov 04, 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Nov 04, 2008
Budget for 2009 (direct tax) – details
Nov 04, 2008
Treaty between Ireland and Chile enters into force
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Oct 07, 2008
Treaty between Chile and Ireland approved by Chilean Congress
Oct 07, 2008
OECD released 2008 Model Tax Convention
Oct 07, 2008
Discussion draft on New Art. 7 of OECD Model – details
Aug 30, 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Aug 11, 2008
OECD Council approves 2008 Model Tax Convention
Aug 11, 2008
Comments on draft contents of 2008 update to Model Tax Convention published
Jul 27, 2008
Treaty between Thailand and Ireland – negotiations
Jul 27, 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
Jun 21, 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Jun 21, 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
Jun 21, 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
Jun 21, 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Jun 21, 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
Jun 21, 2008
Treaty between Australia and Ireland – ATO: Irish Common Contractual Fund not treaty resident
Jun 21, 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Jun 21, 2008
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
May 14, 2008
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
May 14, 2008
Finance Act 2008 signed into law
May 14, 2008
Finance Bill 2008 – details
Apr 15, 2008
Treaty between Ireland and Vietnam signed
Apr 15, 2008
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
Mar 16, 2008
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
Mar 16, 2008
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
Mar 16, 2008
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
Mar 16, 2008
Finance Bill 2008 published
Mar 16, 2008
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
Feb 08, 2008
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Feb 08, 2008
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Feb 08, 2008
OECD released discussion draft on transactional profit methods
Feb 08, 2008
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Jan 16, 2008
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Jan 16, 2008
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Jan 16, 2008
Budget for 2008 – direct tax details
Jan 16, 2008
Budget for 2008 – Pre-budget submissions
Dec 03, 2007
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
Nov 04, 2007
Tax increase for oil and gas companies
Nov 04, 2007
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Nov 04, 2007
Treaty between Ireland and Italy – Irish High Court rules treaty covers CGT
Nov 04, 2007
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
Sep 02, 2007
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
Sep 02, 2007
Protocol between Ireland and Portugal enters into force
Sep 02, 2007
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
Jul 29, 2007
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
Jul 29, 2007
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
Jul 29, 2007
ECJ: Finnish group contribution regime compatible with EC Law – details
Jul 29, 2007
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
Jul 29, 2007
Finance (No. 2) Act 2007
Jul 29, 2007
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
Jul 02, 2007
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
Jul 02, 2007
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
Jul 02, 2007
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Jul 02, 2007
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
Jul 02, 2007
International tax conference on CCCTB held in Berlin
Jun 18, 2007
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
Jun 18, 2007
Finance Act for 2007 enacted
May 28, 2007
Revised Commentary on Article 7 of OECD Model released
May 28, 2007
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Apr 28, 2007
Ireland implements European Company Statute
Apr 28, 2007
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Mar 24, 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Mar 24, 2007
Final Report on Improving the Resolution of Tax Treaty Disputes
Mar 24, 2007
Report on Attribution of Profits to PEs released
Feb 24, 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Feb 24, 2007
Budget for 2007 - highlights
Feb 24, 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
Feb 24, 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Feb 24, 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
Jan 15, 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Jan 15, 2007
German Federal Tax Court holds CFC rules not applicable in cases of administratively limited tax relief in order to comply with low taxation threshold
Dec 17, 2006
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
Aug 13, 2006
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
Aug 13, 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
Aug 13, 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
Aug 13, 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
Aug 13, 2006
Treaty between Ireland and Italy – Irish CGT not covered
Apr 09, 2006
Status of Irish common contractual funds under the Ireland-US tax treaty
Apr 09, 2006
Finance Bill 2006
Mar 16, 2006
On 7 December 2005, the Budget for 2006 was presented by the Minister of Finance. Unless otherwise stated, the proposals are expected to take effect from 1 January 2006. The proposals for companies include: the introduction of measures to restrict relief for interest paid in the context of certain related company transactions with effect from 7 December 2005.
Jan 01, 2006
Additional protocol between Ireland and Portugal signed
Jan 01, 2006
In September 2005, the Revenue Commissioners announced the withdrawal, pending the receipt of legal advice on the subject, of their previous view that Irish capital gains tax is a tax
Oct 16, 2005
The maximum rates of withholding tax are:
Jul 11, 2005
As from 1 January 2006, the 2003 income tax treaty, signed on 8 October 2003, will replace the 1966 income tax treaty.
May 01, 2005
The first-time income tax treaty between Greece and Ireland and the related protocol, signed on 24 November 2003, entered into force on 29 December 2004. The new treaty generally applies from 1 January 2005.
Mar 17, 2005
The first-time income and capital tax treaty between Iceland and Ireland , signed on 17 December 2003, entered into force on 17 December 2004. The new treaty generally applies from 1 January 2005.
Mar 17, 2005