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Ireland Tax News

Treaty between Ireland and Saudi Arabia enters into force

4 May 2013
Finance Bill 2013 published – details

4 May 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

25 March 2013
Treaty between Panama and Ireland enters into force

25 March 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

25 March 2013
Treaty between India and Ireland – Indian decision that payments for online banner advertising are not payments for royalties

10 February 2013
Treaty between Ireland and Morocco enters into force

10 February 2013
Budget for 2013 – details

10 February 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

9 February 2013
Treaty between Germany and Ireland enters into force

9 February 2013
Scheme for film relief extended

2 December 2012
Exemption from withholding tax on interest – eBrief

2 December 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012
Treaty between Spain and Ireland – Spanish Administrative Tribunal considers commission agent acting in his own name as PE

3 September 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

29 July 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

29 July 2012
Treaty between Ireland and Qatar signed

29 July 2012
Treaty between Egypt and Ireland – details

3 June 2012
Budget for 2012

1 February 2012
Treaty between Ireland and United Arab Emirates enters into force

22 December 2011
Protocol to treaty between Malaysia and Ireland enters into force

14 August 2011
Protocol to treaty between Germany and Ireland enters into force

27 July 2011
Treaty between Singapore and Ireland enters into force

12 May 2011
Treaty between Germany and Ireland – details

12 May 2011
Protocol to treaty between Austria and Ireland enters into force

27 April 2011
Treaty between Hong Kong and Ireland enters into force

30 March 2011
Treaty between Ireland and Bahrain enters into force

28 February 2011
National Recovery Plan 2011-2014 – tax measures taking effect from 24 November 2011

9 January 2011
Treaty between Ireland and Belarus enters into force

26 October 2010
Treaty between Ireland and Turkey enters into force

6 September 2010
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