Intermediaries under DAC 6 are reminded that the deadline for submitting the annual notification of reportable cross-border arrangements in respect of which the reporting obligation was waived to another intermediary or the taxpayer, where the trigger point took place up to 31 December 2021, is...
The MIT is selling remaining stock of tax publications. All books can be purchased for the very reduced price of €10 each!! With even further reductions if you purchase 2 or more books!! (all prices quoted are inclusive of VAT) Visit https://maintax.org/book-clearance-sale/ for further details....
The Relief from Income Tax and from Duty on Documents and Transfers on Certain Property Transfers Rules, which were published in November 2021 (see MIT News 28 November 2021), have been revised by virtue of LN 11 of 2022....
The OECD has published the 2022 edition of the Transfer Pricing guidelines. These can be viewed here....
The FIAU has published a guidance note in relation to tax related suspicious reporting which aims to provide subject persons with important tax related ML/FT indicators that are found on goAML that are to be used when reporting serious and complex tax crimes. Furthermore a list of commonly used...
On 22 December, the European Commission proposed a Directive laying down rules to prevent the misuse of shell entities for tax purposes. This initiative is intended to ensure that entities in the European Union that have no or minimal economic activity are unable to benefit from...
On 22 December 2021 the European Commission proposed a Directive ensuring a minimum effective tax rate for the global activities of large multinational groups. The proposal follows the recent historic global tax reform agreement, setting out how the principles of the agreed 15% effective tax rate...
The Office of the CfR has issued the draft Transfer Pricing rules for public consultation. The draft rules can be viewed here. The consultation period ends on 28 February 2022....
The Office of the CfR has published the following FSS updates: Reporting of part time and overtime in FSS documents as from 01/01/2022 Social Security and Maternity Fund Contributions rates FSS documents and Electronic Lodgement Specifications Click here to view the CfR announcement....
