Ireland Tax News

Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013

India-US tax treaty and India-Ireland tax treaty – Indian decision that a website does not by itself constitute a PE

24 June 2013

Finance Act 2013 enacted

24 June 2013

Treaty between Ireland and Ukraine signed

24 June 2013

Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

24 June 2013

Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013

Withholding tax under EU Savings Directive to be abolished

24 June 2013

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

6 May 2013

Heavy restrictions on capital movements enter into force

6 May 2013

Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

4 May 2013

Treaty between Ireland and Saudi Arabia enters into force

4 May 2013

Finance Bill 2013 published – details

4 May 2013

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

25 March 2013

Treaty between Panama and Ireland enters into force

25 March 2013

Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

25 March 2013

Treaty between India and Ireland – Indian decision that payments for online banner advertising are not payments for royalties

10 February 2013

Treaty between Ireland and Morocco enters into force

10 February 2013

Budget for 2013 – details

10 February 2013

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

9 February 2013

Treaty between Germany and Ireland enters into force

9 February 2013

Scheme for film relief extended

2 December 2012

Exemption from withholding tax on interest – eBrief

2 December 2012

Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012

Treaty between Spain and Ireland – Spanish Administrative Tribunal considers commission agent acting in his own name as PE

3 September 2012

Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

29 July 2012

Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

29 July 2012

Treaty between Ireland and Qatar signed

29 July 2012

Treaty between Egypt and Ireland – details

3 June 2012

Budget for 2012

1 February 2012

Treaty between Ireland and United Arab Emirates enters into force

22 December 2011