Ireland Tax News
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Treaty between Qatar and Ireland – details
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Withholding tax under EU Savings Directive to be abolished
Treaty between Ireland and Ukraine signed
India-US tax treaty and India-Ireland tax treaty – Indian decision that a website does not by itself constitute a PE
Finance Act 2013 enacted
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Heavy restrictions on capital movements enter into force
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
Treaty between Ireland and Saudi Arabia enters into force
Finance Bill 2013 published – details
Treaty between Russia and Ireland – clarifications on the conditions to create a PE in Russia and the procedure to allocate profits and expenses to such a PE
Treaty between Panama and Ireland enters into force
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Treaty between Ireland and Morocco enters into force
Budget for 2013 – details
Treaty between India and Ireland – Indian decision that payments for online banner advertising are not payments for royalties
Treaty between Germany and Ireland enters into force
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Scheme for film relief extended
Exemption from withholding tax on interest – eBrief
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Treaty between Spain and Ireland – Spanish Administrative Tribunal considers commission agent acting in his own name as PE
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Treaty between Ireland and Qatar signed
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Treaty between Egypt and Ireland – details
Budget for 2012
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