Tax

Article

Corporate groups face more public reporting into the future as well as tax restricted cost of finance

Tom Maguire discusses public country-by-country reporting in his Business Post column

Article

Your guide to the Annual Self-assessed Tax Return

First appearing as a special report in the Sunday Business Post, 3 October 2021, Catherine O’Neill and Colin Forbes provide a handy guide to completing your 2020 self-assessed tax return

As the days get shorter, this can only mean one thing, the annual self-assessed tax return filing deadline is just around the corner.

Business Post - Guide to completing 2020 self-assessed tax return

Article

The Tax Strategy Group outlines some good moves for entrepreneurs in terms of EIIS and equity financing

Tom Maguire discusses the Tax Strategy Group's Budget papers in his Business Post column

The Tax Strategy Group’s (TSG) Budget papers were published recently on the Department of Finance’s website with the caveat that...

Article

We’re likely to see the base on which we pay tax broaden into the future

Tom Maguire discusses the annual tax report in his Business Post column

Article

Budget 2022 is just around the corner and a key time for entrepreneurs

Tom Maguire discusses Budget 2022 in his Business Post column

The summer is the time when temperatures increase and when pre-budget discussions outlining various suggestion to amend our tax law are had by various groups and stakeholders...

Tom Maguire SBP column: Budget 2022 | Deloitte Ireland

Article

Inclusive Framework agrees on taxing the digitalised economy, global minimum rate

5 July 2021

On 1 July 2021, the G20/OECD Inclusive Framework on BEPS (“inclusive framework”) published a statement on the key components of global tax reform, agreed by 130 of its members.

Inclusive Framework Statement on Global Tax Reform | Deloitte Ireland

Article

Operate with dynamic control

Business model evolution is accelerating more quickly than ever. Companies are adapting to the digital era, investing in green initiatives, and mapping growth plans for recovery. 

Business model evolution is accelerating more quickly than ever. Companies are adapting to the digital era, investing in green initiatives, and mapping growth plans for recovery. 

Article

G7 Finance Ministers agree on taxation of digitalised economy and global minimum rate

On 5 June 2021, the G7 finance ministers published a communiqué which sets out high-level political agreement on global tax reform, including the reallocation of a share of the global residual profit of certain businesses to market countries and a minimum effective tax rate in each country in which a business operates of at least 15%.

Article

EU legislators reach political agreement on public country by country reporting

Representatives of the Portuguese presidency of the Council of the EU announced via press release on 1 June 2021 that...

  EU legislators reach political agreement on public country by country reporting | Deloitte Ireland

Article

Treasury ‘Green Book’ sheds additional light on Biden’s tax proposals

The White House released a fiscal year 2022 budget blueprint on May 28 that, as expected, calls for significant tax increases targeting large corporations and high-income individuals to pay for lower- and middle-class tax relief and bankroll trillions of dollars in new spending on the traditional physical infrastructure projects and “human” infrastructure initiatives which the administration has proposed in its American Jobs Plan and American Families Plan. President Biden up to now has addressed these proposals only in a very general way...

US Treasury Green Book sheds additional light on Biden’s tax proposals

Article

Tax Appeals Commission annual report outlines significant workload

Tom Maguire discusses the Tax Appeals Annual Report in his Business Post column

Article

What can happen if you don’t keep your tax returns up to date in the Jurassic Economy

In this Business Post column, Tom Maguire discusses the importance of keeping your tax returns up to date

The Minister for Finance Paschal Donohoe gave a speech recently at the Economic and Social Research Institute recently entitled “The Pandemic: One year on”. Now there’s five words we hoped we would never see in the same sentence. But here we are in the Jurassic Economy due to what is probably the biggest humanitarian, social and economic event of our lifetimes.

Tom Maguire discusses the importance of keeping your tax returns up to date | Deloitte Ireland

Article

Release of Feedback Statement on Ireland’s Interest Limitation Rules

On 23 December 2020, the Department of Finance issued “ATAD Implementation Article 4 Interest Limitation Feedback Statement December 2020”, which contains a range of initial proposals regarding Ireland’s adoption of the Interest Limitation Rules under the Anti-Tax Avoidance Directive (“ATAD”).

Article

Department of Finance publishes the Update to Ireland’s Corporation Tax Roadmap 

The Department of Finance published its update to Roadmap in respect of Ireland’s Corporation Tax regime. As Minister Donohoe explains...

Department of Finance publishes the update to Ireland’s Corporation Tax Roadmap 

Article

US Treasury report drills down further on White House tax priorities

A Treasury Department report released on April 7 provides some additional detail around changes – especially within the international tax space