LN 359 of 2021 has amended the Fifth Schedule Part 1, adding to the list of zero-rated supplies (exemption with credit) the supply of goods or services to the European Commission or to an agency or a body established under European Union law where the...

This week’s edition of the CFE Tax Top 5 looks at the following: ECOFIN Discuss International Tax Agreement OECD Paper on Cross-Border Withholding Tax Relief Procedures EU Commission Issues State Aid Decisions for Italian Aviation Sector OECD Podcast on International Corporate Tax Agreement GTAP 2021 Declaration...

Earlier this week it was announced that the Budget for 2022 will be presented on Monday 11 October 2022.

This year’s edition of the CFE Tax Top 5 looks at the following: Macron Discusses Ireland’s Support for OECD’s International Tax Agreement EU Conference on Global Tax Avoidance and Evasion France and U.S. Sign Joint Statement on CbCR Exchange EU Deploys Anti-Dumping Measures Against Trade...

The MIT academic year 2021/2022 commences on 5th October 2021 with the first lecture of the MIT Course on Taxation. The MIT Course on Taxation 2021/2022 (MQF Level 6) The MIT Course on Taxation (leading to a Professional Award in Taxation), is an intensive tax course...

This week’s edition of the CFE Tax Top 5 looks at the following: OECD’s Forum on Harmful Tax Practices Publishes Peer Reviews UK Consultation on Reporting Rules for Digital Platforms Global Minimum Corporate Tax Rate Not A Significant Concern for the Irish Central Bank EU Commission...

LN 325 of 2021 published on 6 August 2021 has revised the Exemption from Tax on Certain Property Transfers Rules, extending the application of the reduced rate of tax of 5% on the first eur400,000 to transfers inter vivos taking place before 1 January 2022....

LN 324 of 2021 published on 6 August 2021 has extended the application of the reduced rate of duty of 1.5% on the first eur400,00 on transfers inter vivos of immovable property, to transfers made before 1 January 2022 (previously 1 August 2021). Furthermore, the...

This week’s edition of the CFE Tax Top 5 looks at the following: EU Study: Minimum Tax Substance Carve-Out Will Increase Tax Competition & Decrease Taxable Revenue OECD: Nominal Corporate Income Tax Rates Continue to Fall CFE Opinion Statement on Issues With the Supply of Goods...