Orbitax Tax News & Alerts
Ireland's Tax news & updates from Orbitax and partners
Ireland Tax News
Agreement between Isle of Man and Ireland signed and enters into force
Treaty between Malta and Ireland – details
Treaty between Ireland and Malta signed
Treaty between Ireland and Turkey signed
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
Budget for 2009 (direct tax) – details
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Treaty between Ireland and Chile enters into force
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
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
Treaty between Chile and Ireland approved by Chilean Congress
OECD released 2008 Model Tax Convention
Discussion draft on New Art. 7 of OECD Model – details
OECD Council approves 2008 Model Tax Convention
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Treaty between Thailand and Ireland – negotiations
Comments on draft contents of 2008 update to Model Tax Convention published
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
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
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Treaty between Australia and Ireland – ATO: Irish Common Contractual Fund not treaty resident
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Finance Act 2008 signed into law
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
Treaty between Ireland and Vietnam signed
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