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Ireland Tax News

On 7 December 2005, the Budget for 2006 was presented by the Minister of Finance. Unless otherwise stated, the proposals are expected to take effect from 1 January 2006. The proposals for companies include: the introduction of measures to restrict relief for interest paid in the context of certain related company transactions with effect from 7 December 2005.

1 January 2006
In September 2005, the Revenue Commissioners announced the withdrawal, pending the receipt of legal advice on the subject, of their previous view that Irish capital gains tax is a tax

16 October 2005
The maximum rates of withholding tax are:

11 July 2005
As from 1 January 2006, the 2003 income tax treaty, signed on 8 October 2003, will replace the 1966 income tax treaty.

1 May 2005
The first-time income tax treaty between Greece and Ireland and the related protocol, signed on 24 November 2003, entered into force on 29 December 2004. The new treaty generally applies from 1 January 2005.

17 March 2005
The first-time income and capital tax treaty between Iceland and Ireland , signed on 17 December 2003, entered into force on 17 December 2004. The new treaty generally applies from 1 January 2005.

17 March 2005
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