Irish Revenue has published eBrief No. 027/20 on amendments made by Finance Act 2019 to the ATAD exit tax rules that were introduced by Finance Act 2018.

---

Anti-Tax Avoidance Directive (ATAD) - Exit Tax

Tax and Duty Manual Part 20-02-01 has been updated at paragraph 1.1 to reflect the amendments made by Finance Act 2019 (section 38) to the Exit Tax legislation introduced in Finance Act 2…