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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