Contributing Firms:
In an assessment of the Department of Finance’s Strawman Proposal on the introduction of a participation exemption for foreign dividends in this month’s Irish Tax Monitor BDO’s Angela Fleming says, while improvements could be made, the proposal would be a significant move for simplifying Ireland’s corporate tax regime.
What is the potential impact of the Pillar Two rules on the investment funds industry?
Given the changes to the corporation tax treatment of leases (see March 2024 Irish Tax Monitor), how are Irish-based aircraft leasing companies adapting to the changes?
BEPS and investment funds: What is the potential impact of the Pillar Two rules on the investment funds industry?
VAT treatment of negotiation services: The Revenue Commissioners has introduced new guidelines on the VAT treatment of negotiation services in respect of financial services. Can you outline the changes and implications for affected taxpayers?
Tax Appeals Commission: Can you comment on noteworthy determinations from the Tax Appeals Commission from the first quarter of 2024?
Aircraft Leasing: Given the changes to the corporation tax treatment of leases (see March 2024 Irish Tax Monitor), how are Irish-based aircraft leasing companies adapting to the changes?
Share options changes: The Finance Act changes the way tax is collected from the exercise of share options, which is also the subject of a recent update from the Revenue Commissioners. Can you explain the changes and steps that should be taken to meet the new requirements?
Enhanced Reporting Requirements - ERR: The recently introduced Enhanced Reporting Requirements has been the subject of a recent guidance update. Can you outline the new guidance? In your experience, are your clients experiencing any major pain points meeting the new requirements?