The Irish Finance Act of 2018 includes the introduction of a Controlled Foreign Company regime for all accounting periods starting on or after January 1, 2019.
The Irish Revenue Authority has released a new manual on the tax treatment of certain dividends.
Ireland has modified a statement of practice on the payment of royalties under a license agreement.
An informal Economic and Financial Affairs Council (ECOFIN) meeting took place on September 9 and 10, 2016, to discuss the implications of the European Council’s ruling that the tax affairs of Apple in Ireland constituted state aid.
After a two-year investigation, the European Commission reached the conclusion that Ireland granted illegal tax benefits to a multinational corporate giant, Apple, which enabled it to pay substantially less tax than other businesses over many years.
Margrethe Vestager, EU competition commissioner, has made it clear that she plans to defend the decision to order Apple to pay €13 billion (£11 billion) in back tax to the Irish government.
Under "two pack" regulations, the Bill is a bit early this year