Our corporate tax section provides an update of recent
corporate tax changes that may impact on your operations
in Ireland. This edition features our regular international
tax round-up and also an overview of the main issues
that are likely to arise from new Revenue guidance notes
on International Financial Reporting Standards.
Joe Bollard
Partner Corporate Tax Services
International Tax Update Attached are a number of international tax
developments that may impact on Irish operations directly
or be of interest to you in your international business
activities. This edition features: EU tax policy, Denmark,
France, Estonia, Italy and Switzerland. |More|
IFRS Guidance
Notes
Earlier this year, the Revenue Commissioners produced
guidance notes on the International Financial Reporting
Standards measures contained in Section 48 of the
2005 Finance Act. However, the Revenue Commissioners
have been working on more detailed notes that will
contain additional material on foot of representations
from several parties, including Ernst & Young.
It is expected that a revised set of guidance notes
on Section 48 will issue in the near future. This
article provides an overview of main issues likely
to arise from new guidance notes on Section 48 of
the Finance Act 2005. |More|