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Ireland Tax News

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
Treaty between Ireland and Qatar signed

29 July 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 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
Treaty between Ireland and Hong Kong – details

23 August 2010
Finance Bill 2010 published – corporation tax

23 March 2010
Budget for 2010 – Business tax measures

20 January 2010
Dutch dividend withholding tax exemption extended to certain EEA countries

16 September 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries

16 July 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement

16 July 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment

16 July 2009
European Commission refers Germany to ECJ over taxation of outbound dividends

10 April 2009
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