The EU is asking questions about tax sovereignty - but the clue is in the title
Stamp 4 support letter filing date moved up because of delays
GES Newsflash - Ireland (Dec. 28 2018)
The Department of Business, Enterprise and Innovation (DBEI) has asked Critical Skills Employment Permit (CSEP) holders seeking Stamp 4 permission to apply for their support letter after completing 20 months on their permit.
And that’s nearly a wrap for Tax 2018 but there’s a Tax metamorphosis coming in 2019
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.
The Cayman Islands Publish Draft Economic Substance Bill
The Cayman Islands government has published a draft International Tax-Co-operation (Economic Substance) Bill which will be debated in the Legislated Assembly this month and is expected to be passed to take effect by 1 January 2019.
New minimum wage levels set for coming year
GES Newsflash - Ireland (Nov. 16 2018)
Ireland will increase its minimum wage from €9.55 per hour to €9.80 per hour on 1 Jan 2019.
The Ingredients for Funding
Brian McDonnell and Andrew O’Reilly of Deloitte’s Gi3 team examine the funding mechanisms available to Irish companies looking to innovate in the agri-business sector.
Property outstrips Tax in competiveness debates
"We have high income tax rates, high rates of Capital Gains Tax and we have a property crisis: It’s the perfect storm." Tom Maguire - Deloitte
Finance Bill 2018: Our analysis
Deloitte's tax specialists give their perspectives on Finance Bill 2018.
Indirect Tax Matters
In this edition of Indirect Tax Matters, we provide you with Deloitte commentary on topical Indirect Tax issues which we hope you find insightful.
Budget 2019 Financial Resolutions Published
Government announce changes to Exit Tax Provisions
Budget 2019’s announcement in respect of the changes to exit taxes was surprising and unexpected.
We need to do more on tax than our competitors
The recently published 2017 Exchequer returns explain that in cumulative terms Ireland’s corporation tax receipts of €8,201m came in €486m or 6.3% ahead of target for the year as a whole. In year-on-year terms, receipts grew by 11.6% or €850m in 2017.
Ireland’s leading authority on Irish Income Tax written by Deloitte Tax Partner Tom Maguire released
Making Tax Digital for VAT
MTDfV (Making Tax Digital for VAT) is a HMRC initiative which will ultimately require UK taxpayers to move to a fully digital tax system. Businesses with UK VAT registrations will be required to keep digital records for VAT purposes and provide their VAT returns to HMRC using compatible software
Budget 2019 needs to Brexit proof Ireland to protect competitive climate, attract international talent and large scale FDI and support Irish businesses and entrepreneurs to grow and scale – Deloitte
Finding a way for Tax, Landlords and Tenants to meet in the middle
The Department of Finance’s public consultation on the tax treatment of landlords gave the opportunity to stand back and craft a future for taxing rent in such a way as to increase the supply of such accommodation or put another way for tax, landlords and tenants to meet in the middle
Succession planning for business owners
Business owners considering succession to their business may be daunted by the number of issues involved. However approaching succession from one angle only such as tax planning or ownership transition, may mean that other areas of the business may suffer.
Drop the “not guilty tax” to improve the tax appeals system
I’ve written about the backlog of tax appeals in this column previously. Thousands of appeals remain outstanding with over €1.6 billion of tax in question. The three Appeal Commissioners only have 24 hours in their days.