Issue 4, 2023
Published online in December 2023...
Published online in December 2023...
Published online in September 2023....
Published online in June 2023....
Julie Burke
BL (Editor)
Helen Byrne
EY
Fiona Carney
PwC Ireland
Amanda-Jayne Comyn
Circulo
Gabrielle Dillon
PwC Ireland
Kim Doyle
Deloitte Ireland LLP
Anne Hogan
McKeogh Gallagher Ryan
Carol Hogan
O’Connell Brennan
Seamus Kennedy
Deloitte Ireland LLP
Tom Maguire
Deloitte Ireland LLP
Lorraine Mulligan
KPMG
Cian O'Sullivan
BDO
Neil Phair
Phair & Co. Tax and
Business Advisors
George Thompson
PwC Ireland
Harry Harrison, Chloe Fox and Paul McKenna provide a high-level overview of the GloBE rules, drawing attention to the areas of particular importance and seeking to simplify insofar as possible these very...
Sybil Smyth outlines the Finance (No. 2) Act 2023 changes that could have a significant impact on financial services taxpayers, particularly those engaged in leasing activities....
Fionnuala Hynes, Danielle Cunniffe and Aidan Lucey explain the new provisions on joint audits introduced by Finance (No. 2) Act 2023, the cross-border tax dispute-resolution mechanisms available and how taxpayers can best...
Damien Flanagan and Cian Smith examine the details of the Finance (No. 2) Act 2023 changes to the R&D tax credit regime in Ireland....
Ian Collins and Arek Rojek outline recent changes to the digital games corporation tax credit and suggest possible updates in the future....
John Cuddigan reviews the Finance Act changes to s598 and s599 TCA 1997, with particular focus on the new cap that will apply to disposals of qualifying assets from 1 January 2025....
Julia Considine examines the changes to CAT brought in by Finance (No. 2) Act 2023 with particular focus on the new reporting requirement for “close relative” loans and the impact of clawback...
Paul Nestor provides an overview of the changes introduced to these reliefs by Finance (No. 2) Act 2023 to conform with amendments to the EU General Block Exemption Regulation....
Alison McHugh and Brian O’Malley consider the legislation introducing this new CGT relief, the objective of which is to encourage investment in innovative start-up businesses that are SMEs....
Brendan Murphy examines the changes to s664 TCA 1997, which provides for tax relief on leasing farmland, introduced by s33 of Finance (No. 2) Act 2023....
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Disclaimer The Irish Tax Institute can accept no responsibility for the accuracy of contributed articles or statements appearing in this publication, and any views or opinions expressed are not necessarily subscribed to by the Institute. No responsibility for loss or distress occasioned to any person acting or refraining from acting as a result of the material in this publication can be accepted by the authors, contributors or publisher. Following publication of an article or other feature, it may happen that additional information or a correction will later be published so the reader is advised to refer to subsequent issues.
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