Tax

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VAT Recovery for Holding Companies

Vincent McCullagh & Kate O’Toole in an article published in Irish Tax Review, consider VAT deductibility for holding companies and explore the main provisions of the rules and the complexities faced by such companies.

Vincent McCullagh & Kate O’Toole in an article published in Irish Tax Review, consider VAT deductibility for holding companies and explore the main provisions of the rules and the complexities faced by such companies.

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Public consultation document released on global anti-base erosion proposal

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EU removes Cayman Islands from tax haven blacklist

On 6 October 2020 the EU Council updated the list of non-cooperative tax jurisdictions, removing the Cayman Islands.

EU removes Cayman Islands from tax haven blacklist

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OECD proposes “unified approach” to Pillar 1 of project to address tax challenges from digitalisation of the economy

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We need to talk about small business 

We’re in the middle of a public consultation process in connection with tax incentives for the Small and Medium Enterprise sector. This process is part of the preparations for Budget 2020 and the related Finance Bill. This process ends on May 24th so the clock is ticking to air your views.

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Discover Deloitte tax@hand

Your global tax destination for the issues that matter

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Ireland deposits its instrument of ratification for the MLI with the OECD

On 29 January 2019, Ireland deposited its instrument of ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (‘MLI’) with the OECD, together with a list of reservations and notifications. 

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The Sunday Independent - SME Brexit Special

Your Customs Checklist

SME Brexit Special - Customs Checklist

Perspectives

Final OECD Guidance on Financial Transactions

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No Capital Gains Tax change for Entrepreneurs this year

Finance Bill 2019

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Feedback Statement on the Implementation of Ireland’s Anti-Hybrid Rules

On 22 July the Department of Finance issued “ATAD Implementation Anti-Hybrid Rules Feedback Statement” which contains draft legislation to introduce anti-hybrid rules from 1 January 2020 as required under the EU’s Anti-Tax Avoidance Directive (“ATAD”).

On 22 July the Department of Finance issued “ATAD Implementation Anti-Hybrid Rules Feedback Statement” which contains draft legislation to introduce anti-hybrid rules from 1 January 2020 as required under the EU’s Anti-Tax Avoidance Directive (“ATAD”). 

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What do the CCCTB and the movies have in common? Let it go

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European Court of Justice interprets concept of beneficial ownership in EU directives

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OECD Releases Public Consultation Addressing the Tax Challenges of the Digitalisation of the Economy

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New Directive significantly broadens range of reportable cross border transactions

Deloitte Tax Director Niamh Gaffney outlines what the EU Tax Intermediaries Directive means for tax, accountancy and law firms with clients that engage in cross-border transactions.    

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Transfer Pricing Express 

An Irish focus on the key global transfer pricing developments facing companies. 

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R&D Tax Credit Revenue Audit Readiness

How Strong Is Your Endgame?

In an article published in Irish Tax Review, Paul Smith of Deloitte’s Gi3 team discusses some steps that companies can take to better prepare for potential Revenue audits of their R&D tax credit claims.

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The Tax Strategy Group outlines what may be in store for Budget 2019

The Tax Strategy Group (TSG) recently published their Budget 2019 papers in line with the Government’s commitment to facilitate informed discussion. 

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The IMF sees property and tax as potential threats

Tom Maguire 

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Deloitte Diversity

Marking International Women’s Day on March 8, Emily Styles finds out from Lorraine Griffin how the gender balance has been improved at Deloitte