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IFRS Insights into IFRS 3 - Recognition principle
Our ‘Insights into IFRS 3’ series summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret and revisiting the most relevant features that could impact your business. This article explains the recognition principles set out in IFRS 3.
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FAAS Business Process Outsourcing
At Grant Thornton we meet the challenges of our clients. Our Business Process Outsourcing (BPO) model is tailored for growing multinational companies to support the transition and transformation of finance functions and business growth.
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Podcast Going International - Isle of Man
In this episode of the Going International podcast, Cristina Santos talks to Amanda Cowley, Head of Practice in Isle of Man, about tax and compliance aspects of doing business in this jurisdiction, such as many IOM entities being affected by the UK Register of Overseas Entities requirements with upcoming deadlines of 31 January.
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FS Download - Issue 10 FS Download - Issue 10
Welcome to Issue 10 of the GT FS Download. This issue summarises the current hot topics across the Financial Services sector in Ireland.
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Employer Solutions Special Assignee Relief Programme (SARP): Employer Year End Obligations
Businesses with employees who availed of SARP during 2022 are required to file their annual SARP Employer Return with Revenue by 23 February 2023. SARP was introduced as a way to encourage key employees within an organisation to relocate to Ireland. Where certain conditions are satisfied, 30% of taxable employment income in excess of €75,000 (€100,000 for the years 2023 to 2025) will be disregarded for Irish income tax purposes; however, such income is not exempt from the USC and PRSI.
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    Tax Guidance through the EU tax maze 19 Dec 2022
    EU business taxation policy has developed in recent years, and continues to evolve, in response to initiatives by the OECD and EU to reform international tax
    Tax DAC8 is still coming, but not quite as close 14 Dec 2022
    The European Commission recently issued a proposal to amend the Directive on Administrative Cooperation (DAC) in the form of DAC8. The proposal extends the
    Tax Grant Thornton Insights – Residential Zoned Land Tax (“RZLT”) 06 Dec 2022
    Residential Zoned Land Tax (RZLT) was introduced by Finance Act 2021 as part of the Government’s Housing for All plan. RZLT is intended to act as a stimulus to
    Tax Transfer Pricing Correlative Adjustments 28 Nov 2022
    The Irish Revenue (“Revenue”) published updates to their tax and duty manual (“TDM”) containing guidelines for correlative adjustment (“CA”) claims under
    Tax Finance Bill 2022 - Real Estate Sector 26 Oct 2022
    Finance Bill 2022 (the Bill) contains the legislative provisions to implement many of the Budget Day announcements as well as a number of other measures not
    Tax ATAD III Update: European Parliament publishes further proposed amendments 18 Oct 2022
    In December 2021, the European Commission (EC) published its proposal for Anti-Tax Avoidance Directive III (ATAD III) which aims to discourage the misuse of
    Tax DEBRA – Debt-Equity Bias Reduction Allowance 05 Sep 2022
    The European Commission recently published a proposal for a new EU Directive creating a debt-equity bias reduction allowance (‘DEBRA’) and further limitation
    Tax and Legal DAC8 is coming 12 Aug 2022
    In recent years, there has been a global movement towards increased tax transparency, particularly following a number of high profile financial crises and
    Tax and Legal Repayment of stamp duty where certain residential properties leased as social housing (Section 83E SDCA 1999) 21 Jul 2022
    On 19 May 2021 and following a much publicised controversy surrounding “bulk” sales of housing stock to institutional investors, the Irish government passed a
    Tax International Tax Webinar – Ireland’s place in a changing global landscape 08 Jul 2022
    The international tax landscape is undergoing a period of unprecedented change which will impact many multinational groups in Ireland. Many of the changes are
    Tax Irish Transfer Pricing – What do you need to know? 30 Jun 2022
    The Irish Transfer Pricing (TP) rules introduced by Finance Act (FA) 2019 apply to Accounting Periods starting on or after 1 January 2020.
    Tax DAC6 EU Mandatory Disclosure Requirement 09 Jun 2022
    It is now over a year since reporting under DAC6 commenced across the EU. What have we learned from this first 15 months of mandatory disclosure reporting?
    Tax and Legal Practical considerations for Non-Resident Corporate Landlords - 2022 Tax Changes 14 Apr 2022
    Prior to Finance Act 2021, a company not resident in Ireland for corporate tax purposes was not within the charge to Irish corporation tax unless it was
    Tax European Commission crackdown on EU “shell” entities 17 Feb 2022
    On December 22, 2021, the European Commission issued a proposal for a Directive aimed at discouraging the use of shell entities within the EU for structures
    Tax Investing in Irish real estate 16 Feb 2022
    At Grant Thornton, we have a dedicated and experienced Irish real estate tax advisory team. If you are considering investing in Irish real estate, our experts
    Finance Bill Finance Bill 2021 - Interest Limitation Rules 12 Nov 2021
    In accordance with the first EU’s Anti-Tax Avoidance Directive (‘ATAD’), Ireland was required to introduce interest limitation rules (“ILR”). These rules will
    Finance Bill Finance Bill 2021 - Real Estate Perspective 12 Nov 2021
    Finance Bill 2021 (the Bill), sets out the legislative changes required to implement many of the Budget day announcements on 12 October as well as a number of
    Tax OECD/G20 issues statement on international tax changes 08 Jul 2021
    At the recent G7 conference, it was announced that a broad agreement had been reached on international tax reform.
    Agrifood A Guide to Taxation for the Irish Equine Industry 30 Jul 2020
    The Irish Sport Horse Industry directly contributes over €816m per annum to the Irish Economy and provides over 14,000 jobs in the sport horse breeding,
    Food for Thought A Summary of Food for Thought - November 2019 26 Nov 2019
    Food for Thought November 2019 Foreword
    PUBLICATION Women in business: building a blueprint for action 01 Mar 2019
    Rad this years Women in Business publication
    Agri Food Food for thought - January 2019 11 Jan 2019
    Read our latest Food for Thought article for January 2019
    Tax PAYE Modernisation: What it means for the employer 10 Oct 2018
    What does PAYE Modernisation mean for the employers?
    Agri-food Food for thought - July 2018 31 Jul 2018
    Read this month Food for thought publication.
    Agri-food Food for thought - March 2018 05 Apr 2018
    Read the latest Grant Thornton Food for thought update to keep up to date with the agrifood sector nationally and over seas.
    Publication Women in business: beyond policy to progress 08 Mar 2018
    The last year has seen global business take one step forward but one step back when it comes to gender diversity in leadership.
    Tax Entrepreneur relief 27 Feb 2018
    Relief from Capital Gains Tax (CGT) is available for individual entrepreneurs disposing of certain business assets. Entrepreneur relief was originally
    Diversity and Inclusion Diversity in senior leadership teams 08 Feb 2018
    Despite evidence that diversity of thought gives businesses a competitive edge, many are still struggling to act. Businesses are also under ever-intensifying
    Agrifood Property tax incentives 24 Nov 2017
    There can be significant cash tax savings made from understanding what capital allowances are available to your business.
    Tax A Programme for a Partnership Government - Tax thoughts 20 May 2016
    Over the next few weeks we will be sharing our thoughts on ‘A Programme for a Partnership Government’. See all our tax thoughts here.
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