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Bulletins, Reports and Submissions Irish Tax Institute
2020-11-23
This technical query paper was submitted to Revenue via the TALC Direct/Capital Taxes sub-committee following a discussion on the matter at the September 2020 TALC Direct/Capital Taxes sub-committee meeting. This technical query paper was subsequently discussed at the February 2021 TALC Direct/Capital Taxes sub-committee meeting and the discussion is reflected in the Minutes
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Bulletins, Reports and Submissions Irish Tax Institute
2020-11-16
This technical query paper was submitted to Revenue via the TALC Direct/Capital Taxes subcommittee following a discussion on the matter at the September 2020 TALC Direct/Capital Taxes sub-committee meeting. The Institute also submitted a second technical query paper to Revenue via the R&D Discussion Group in March 2021, see Appendix II below. These matters were subsequently discussed at the April 2021 TALC Direct/Capital Taxes sub-committee meeting and the discussion will be reflected in the Minutes.
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Bulletins, Reports and Submissions Irish Tax Institute
2020-11-11
Finance Bill 2020 Committee Stage amendments proposed new legislation [Section 78A – 78H Stamp Duties Consolidation Act 1999] to address the forthcoming Brexit required migration of all shares in Irish companies listed in Ireland or the UK from the UK clearing service (CREST) to Euroclear in Belgium
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Bulletins, Reports and Submissions Irish Tax Institute
2020-10-16
This technical query paper was submitted to Revenue via the TALC Direct/Capital Taxes subcommittee following a discussion on the matter at the September 2020 TALC Direct/Capital Taxes sub-committee meeting. This submission follows the technical query paper submitted to Revenue via the TALC Direct/Capital Taxes sub-committee in August 2020, see Appendix I below. These technical query papers were subsequently discussed at the February 2021 TALC Direct/Capital Taxes sub-committee meeting and the discussion is reflected in the Minutes.
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Bulletins, Reports and Submissions Irish Tax Institute
2020-08-20
This technical query paper was submitted to Revenue via the TALC Direct/Capital Taxes subcommittee following a discussion on the matter at the June 2020 TALC Direct/Capital Taxes subcommittee meeting. Revenue responded to this submission on 11 February 2021 and 13 April 2021. Both responses are included in this paper as appendixes
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Bulletins, Reports and Submissions Irish Tax Institute
2020-08-05
At the TALC Direct/Capital Taxes meeting of 25 June 2020, Revenue stated that Revenue’s confirmation which provided for interest payments to be paid without the deduction of withholding tax, under section 246(3)(cc) TCA 1997 to a qualifying company (as defined by section 110 TCA 1997) will be withdrawn, even in circumstances where the interest is paid into a bank account, of the qualifying company, outside the State
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Bulletins, Reports and Submissions Irish Tax Institute
2020-08-05
This technical query paper was submitted to Revenue via the TALC Direct/Capital Taxes subcommittee following a discussion on the matter at the June 2020 TALC Direct/Capital Taxes subcommittee meeting. The Institute submitted a second technical query paper to Revenue in October 2020, see Appendix I below. These technical query papers were subsequently discussed at the February 2021 TALC Direct/Capital Taxes sub-committee meeting and the discussion is reflected in the Minutes
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Bulletins, Reports and Submissions Irish Tax Institute
2020-08-05
his technical query paper was submitted to Revenue via the TALC Direct/Capital Taxes subcommittee following a discussion on the matter at the June 2020 TALC Direct/Capital Taxes subcommittee meeting. Revenue responded to this submission on 15 April 2021 and the response is included in this paper as an appendix.
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Bulletins, Reports and Submissions Irish Tax Institute
2020-08-05
This technical query paper was submitted to Revenue via the TALC Direct/Capital Taxes sub-committee following a discussion on the matter at the February 2020 TALC Direct/Capital Taxes sub-committee meeting and the subsequent publication of Revenue’s updated Pensions Manual: Chapter 23 – Approved Retirement Funds in June 2020. There was a further discussion on the matter at the September 2020 TALC Direct/Capital Taxes sub-committee meeting and the discussion is reflected in the Minutes. Revenue’s response to this technical query paper is attached at Appendix I.
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Bulletins, Reports and Submissions Irish Tax Institute
2020-08-05
This technical query paper was submitted to Revenue via the TALC Direct/Capital Taxes subcommittee following a discussion on the matter at the June 2020 TALC Direct/Capital Taxes subcommittee meeting. Revenue subsequently updated Tax and Duty Manual “Payment and receipt of interest and royalties without deduction of income tax” (Part 08-03-06) in March 2021. There was a further discussion on the matter at the April 2021 TALC Direct/Capital Taxes sub-committee meeting and the discussion will be reflected in the Minutes
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