On 24 October 2013, the government published the Finance (No. 2) Bill 2013. Some of the main measures included in the Bill, which were not announced in the Budget of 15 October 2013 are as follows.
Corporation tax
(a) Exit tax. Optional deferral of exit tax will apply to unrealized gains on the migration of a company from Ireland to another EEA country. The amendments respond to recent decisions of the European Court of Justice (ECJ) with respect to exit tax regimes of o…