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Showing 16 of 332 content results
Transfer Pricing BEFIT – Business in Europe: Framework for Taxation
The European Commission (EC) has adopted key initiatives, which aim to reduce compliance costs for large businesses operating across the European Union. The BEFIT proposal introduces a single set of rules to determine the tax base for large businesses that operate out of more than one Member State.
Sasha Kerins
Sasha Kerins
| 2 min read | 19 Sep 2023
Tax Defective Concrete Products Levy – Legislative Amendment Announced
The Defective Concrete Products Levy (“DCPL”) was introduced in Finance Act 2022 and came into force on 1 September 2023.
Bernard Doherty
Bernard Doherty
| 2 min read | 18 Sep 2023
International Tax Pillar Two Recent Updates
Throughout 2023, the OECD Inclusive Framework has continued its work on the development of the Pillar Two Global anti-Base Erosion Rules in advance of the introduction of the rules on 31 December 2023.
Peter Vale
Sasha Kerins
| 2 min read | 18 Sep 2023
Tax Employment Tax Updates - 2023
Employment Tax Updates covering: Enhanced Reporting Requirements (ERR), Small Benefit Exemption, Shares Options – Revenue’s Compliance Focus and PAYE Revenue Audits
Jillian O'Sullivan
Jillian O'Sullivan
| 3 min read | 13 Sep 2023
International Tax Pillar Two
The introduction of Pillar Two brings unprecedented changes to the international tax landscape, the likes of which haven’t been seen for decades. The rules will create a fundamental shift in the way certain groups are taxed as well as an additional global compliance and reporting obligation for those within scope of the rules.
Peter Vale
Sasha Kerins
Sarah Meredith
Brian Murphy
| 6 min read | 06 Sep 2023
tax Investing in Ireland
Ireland represents a strategic European base because of our pro-business, low corporate tax environment and skilled workforce. As a result of these and other factors, more than 1,600 multinational companies have chosen Ireland as their investment platform.
Peter Vale
Peter Vale
| 1 min read | 03 Aug 2023
Tax Irish Tax Treatment of Employee Benefits
Irish employers can offer employees a variety of benefits as a part of their overall remuneration package. These benefits can take the form of a cash benefit—for example maternity leave pay—or a non-cash benefit, such as the cycle-to-work scheme.
Jillian O'Sullivan
Jillian O'Sullivan
| 1 min read | 05 Jul 2023
Tax EU Direct Tax Newsletter
Grant Thornton are delighted to launch its first bi-annual newsletter with a focus on the EU Commission Direct Tax initiatives
Sasha Kerins
Monique Pisters
| 15 min read | 04 Jul 2023
Tax Tax Facts 2023
Tax Facts 2023 is our simple and practical reference leaflet for Irish tax rates, credits and filing deadlines, as well as a summary of the key Irish tax reliefs, for 2023. This reference leaflet is updated to include amendments made by Finance Act 2022. Grant Thornton tax teams can assist you with all of your personal tax and business tax queries.
Less than a minute | 21 Jun 2023
Special Assignee Relief Programme (SARP) Updates to Ireland’s Special Assignee Relief Programme (SARP)
The Revenue Commissioners (“Revenue”) first introduced the Special Assignee Relief Programme (SARP) in 2012 as a method for encouraging companies to relocate or assign their key employees to work in Ireland. Where certain conditions are satisfied, 30 percent of taxable employment income over €100,000 is disregarded for income tax purposes. This programme can result in significant tax savings for key employees.
Jillian O'Sullivan
Jane Quirke
| 4 min read | 07 Jun 2023
Tax Updates to the Temporary Business Energy Support Scheme (“TBESS”)
The Temporary Business Energy Support Scheme (TBESS) is extended until the end of April 2023. The monthly limit on payments that can be made under the scheme is enhanced. These changes featured in the Government’s Cost of Living package of supports announced in February 2023.
Bernard Doherty
Bernard Doherty
| 2 min read | 05 Jun 2023
Tax Global Mobility Updates: Irish Revenue Issues New Guidance for Irish and Foreign Employers
With a significant number of employees now working in different locations, global mobility has become an area of focus for Ireland’s Revenue Commissioners. Revenue has increased their resources in this area and begun to issue detailed guidance that addresses employers and employees in these circumstances.
Jillian O'Sullivan
Jane Quirke
| 2 min read | 15 May 2023
Tax DAC 7 – Reporting Obligations for Digital Platforms
On 22nd March 2021, the EU Council introduced "DAC7”, or the 7th Directive (2011/16/EU), on Administrative Cooperation, which enables EU Member States to address some of the perceived negative aspects of the digital economy, by extending the scope of existing exchange of information provisions between Member States, and thus ensuring greater transparency on cross border transactions.
Sasha Kerins
Sasha Kerins
| 4 min read | 27 Apr 2023
Employer Solutions Share Based Remuneration
Employers can offer many different share schemes to their employees or directors, often as a way of rewarding employees and encouraging loyalty and participation in a tax efficient manner.
Jillian O'Sullivan
Jane Quirke
Joanne Sinnott
| 1 min read | 21 Apr 2023
Company Secretarial New mandatory identity verification requirement for directors
The Companies (Corporate Enforcement Authority) Act 2021 contains a provision, which requires the directors of Irish companies to provide their Personal Public Service (PPS) numbers on certain documents submitted to the Companies Registration Office (CRO) in order to allow for verification of a director’s identify.
Jillian O'Sullivan
Jillian O'Sullivan
| 3 min read | 11 Apr 2023
Transfer Pricing Transfer Pricing: OECD guidance on multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs)
The Forum on Tax Administration, a member group of the OECD/G20 Inclusive Framework on BEPS (Base Erosion and Profit Shifting), along with other OECD task forces, published a guide to Multilateral Mutual Agreement Procedures multilateral (MAPs) and Advance Pricing Arrangements (APAs). This guide is abbreviated as the ‘MoMA’.
Sasha Kerins
Anthony Crewe
| 2 min read | 16 Mar 2023
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