Tax

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If you have a vacant home, then you need to check whether you have a tax liability

Tom Maguire discusses the Vacant Homes Tax (VHT) in his latest Business Post column

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European Commission proposes transfer pricing directive

18 September 2023

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European Commission publishes proposed directive on head office tax system for SMEs

19 September 2023

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Ireland (August 2023) – Irish
employment carried on outside the State  

Revenue recently updated their online guidance relating to a non-resident employee who carries out some duties in Ireland and some duties abroad under an Irish employment contract.  This change was made on 21 July.  

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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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Finance Dublin Irish Tax Monitor August 2023

The Deloitte Roundtable panel comment on a number of BEPS issues related to aircraft leasing, specifically in relation to the substance based income exclusion (SBIE) and whether Irish aircraft leasing companies will be able to access the exclusion.

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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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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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BEPS Pillar 2 rules need attention beyond the tax function

James Smyth, Partner, Corporate & International Tax.