Matheson

The Irish Minister for Finance published a report entitled Ireland’s Corporation Tax Roadmap on September 5 2018.

From the outset, the EU's digital tax proposals received a tentative response from Ireland.

The Irish Revenue Commissioners (Revenue) were successful in arguing before the Appeal Commissioners that no general trading deduction should be available for excess foreign tax incurred on royalties where an Irish tax credit was claimed for part of the foreign tax withheld. The decision is being appealed to the High Court.