EU Tax Transparency and Information Exchange
Colm Rogers provides an update on the proposals to revise the EU Administrative Cooperation Directive.
On 16 September 2014, the OECD released deliverables for 7 out of 15 actions under its BEPS Action Plan (“the Plan”). In this article, Sharon Burke provides an overview of the outputs.
The rules relating to VAT on supplies of digitally delivered services, broadcasting and telecommunications are changing with effect from 1 January 2015, writes Niall Campbell. These changes are of major significance for businesses providing services to private customers, or non-taxable entities, in other E.U. Member States.
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