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Ireland Tax News

Treaty between Ireland and Turkey ratified

16 March 2009
Treaty between Ireland and Vietnam enters into force

16 March 2009
Treaty between Ireland and Malta enters into force

16 March 2009
Agreement between Isle of Man and Ireland signed and enters into force

22 February 2009
Treaty between Malta and Ireland – details

22 February 2009
Treaty between Ireland and Malta signed

24 December 2008
Treaty between Ireland and Turkey signed

24 December 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

4 November 2008
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages

4 November 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)

4 November 2008
Budget for 2009 (direct tax) – details

4 November 2008
Treaty between Ireland and Chile enters into force

4 November 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

4 November 2008
Treaty between Chile and Ireland approved by Chilean Congress

7 October 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

7 October 2008
OECD released 2008 Model Tax Convention

7 October 2008
Discussion draft on New Art. 7 of OECD Model – details

30 August 2008
OECD Council approves 2008 Model Tax Convention

11 August 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax

11 August 2008
Treaty between Thailand and Ireland – negotiations

27 July 2008
Comments on draft contents of 2008 update to Model Tax Convention published

27 July 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends

21 June 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

21 June 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends

21 June 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment

21 June 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case

21 June 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital

21 June 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)

21 June 2008
Treaty between Australia and Ireland – ATO: Irish Common Contractual Fund not treaty resident

21 June 2008
Finance Act 2008 signed into law

14 May 2008
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