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International tax update - March 2021

Read our quarterly tax bulletin for the latest tax updates covering:

  • The EU Directive “DAC 6” which requires certain cross border arrangements to be reported to Revenue and the deadlines for making such reports
  • Transfer pricing – changes that took effect from 1 January 2020 and amendments introduced in Finance Act 2020 which are subject to Commencement Order and therefore are not yet in effect
  • Controlled Foreign Company (CFC) rules – the new anti-avoidance provisions
  • Covid-19 support schemes – the main schemes extended until end of June 2020
  • Employment tax – certain Revenue concessions ended 31 December 2020 while others continue for the 2021 tax year
  • Brexit and employment – the impact for workers and the Irish tax implications
  • VAT – standard rate of VAT reverted to 23% from 1 March 2021
  • VAT Postponed accounting – introduced in Ireland from 1 January 2021
  • The Customs Trade Agreement – what are the rules of origin

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