Ireland Tax News

Treaty between Ireland and Thailand – details

1 January 2014

Treaty between Egypt and Ireland enters into force

1 January 2014

Treaty between Ireland and Kuwait enters into force

31 December 2013

Treaty between Ireland and Qatar enters into force

31 December 2013

Protocol to treaty between Ireland and Switzerland enters into force

25 December 2013

Treaty between Ireland and Thailand signed

25 December 2013

Circular on dividend withholding tax refund following Tate & Lyle Investments case – published

2 December 2013

Budget for 2014 – details

2 December 2013

Treaty between Austria and Ireland – Austrian Supreme Administrative Court rules on application of residence tie-breaker rule for individuals

2 December 2013

Finance (No. 2) Bill 2013 published – details

2 December 2013

Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

29 July 2013

Treaty between Qatar and Ireland – details

27 June 2013

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

Treaty between Ireland and Saudi Arabia enters into force

4 May 2013

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

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