Summary notes of Annual Branch Network Meetings and engagement with Personal Division on SARP Administration
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A survey to gather practical feedback on the operation of the R&D tax credit and Knowledge Development Box from members before preparing the response to the Department of Finance’s consultation
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OECD has published Commentary to the Pillar Two GloBE Rules and launched a consultation on the Implementation Framework
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Summary notes of annual Branch Network meetings
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The Model Rules provide for a co-ordinated system of taxation that imposes a top-up tax on profits arising in a jurisdiction whenever the effective tax rate, determined on a jurisdictional basis, is below the minimum rate of 15%
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Revised arranged for EWSS, CRSS and debt warehousing in light of new public health restrictions that came into effect from 20 December 2021 until 31 January 2022
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Clarifications received from Revenue to assist members who will be completing these important forms (ERF) over the coming weeks
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The European Commission adopted a Communication on Business Taxation for the 21st century, which is part of a wider EU tax reform agenda for the coming years
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Matters raised at four recent Branch Network meetings between the Institute and Revenue
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Report from Branch Network meeting between the Institute and the Collector-General’s Division
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