Tax

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Finance Dublin Irish Tax Monitor - November 2023

The Deloitte Roundtable panel comment on BEPS Pillar Two implementing legislation - its impact on Irish funds is analysed, as is the timing of the introduction of territorial tax elements to the Irish tax system. Also on the agenda is OECD’s recently published Multi Lateral Convention implementing Amount A of Pillar One and latest on modernising the Irish and EU VAT system.

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If you’re an angel investor then you have to look at the new tax relief in the Finance Bill

Tom Maguire discusses the newly proposed relief for Angel Investors recently announced at Committee Stage of Finance (No. 2) Bill 2023 in his latest Business Post column

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Budget 2024 makes significant changes for entrepreneurial business

Tom Maguire discusses the benefits for entrepreneurial business following Budget 2024 in his latest Business Post column

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Finance Dublin Irish Tax Monitor - October 2023

The Deloitte Roundtable panel comment on BEPS rules beginning to be implemented around the globe as well as recent Stamp Duty changes, new employer reporting of benefits obligations as well as BEPS required changes that make the ‘Knowledge Development Box’ now largely redundant. 

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Indirect Tax Matters Newsletter | September 2023

In this edition of Indirect Tax Matters, we provide you with Deloitte commentary on topical Indirect Tax issues.

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European Commission proposes transfer pricing directive

18 September 2023

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Deloitte responds to New Taxation Measures to apply to Outbound Payments 

Deloitte responded to the Department of Finance’s proposed legislation to prevent double non-taxation applying to outbound payments to jurisdictions on the EU list of non-cooperative jurisdictions, no-tax and zero-tax jurisdictions with effect from 1 January 2024.

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Tax Transparency: Groups must be prepared for the new levels of transparency required by public reporting

Emma Storey, Assistant Manager, Financial Services Tax

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BEPS Pillar 2 rules need attention beyond the tax function

James Smyth, Partner, Corporate & International Tax.