OrbitaxIreland Updates Guidance on Main Purpose Tests in Relation to Anti-Avoidance Rules Including New DAC6 Requirements
|Approved Changes|Ireland
Irish Revenue has published eBrief No. 029/20 on updated guidance on main purpose tests.
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"Main purpose" tests
Many sections of the taxing statutes include a “main purpose test”, particularly in the anti-avoidance sections. Revenue Tax & Duty Manual Part 33-01-01 summarises case law in the area. The manual has been updated to include a reference to the EU mandatory disclo…
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