Contributing Firms:
This Month's Roundtable
Finance Bill 2024 key takeaways; Securitisation & QDTT; ViDA; Standard Fund Threshold
The roundtable panel this month looks at the takeaways from the Finance Bill for Ireland’s international financial services sector including the participation exemption for foreign dividends, changes to remove standalone investment undertakings from the scope of Ireland’s domestic top-up tax (QDTT) as well as amendment related to leasing, outbound payment rules, interest limitation rules and stamp duty. Separately, QDTT is examined through the lens of Ireland’s securitisation sector. Changes to the standard fund threshold also features. The EU took a big step towards reforming VAT with agreement on its VAT in the Digital Age (ViDA) initiative and the majors changes this will bring about to the EU VAT system are also analysed.

 

This article appeared in the November 2024 edition of the Irish Tax Monitor.