As promised, consolidating international profits in Ireland is becoming easier. The last frontier in making Ireland more tax-friendly to FDI is the treatment of interest – and that’s coming.
Part of the proceeds from the tax on fossil fuels is ring-fenced for social programmes, returning more to lower-income households than it costs them. What is missing is a “Paid for by your carbon tax” badge on the projects it funds.
The Government is in an unprecedented position where it can afford to both buy the upcoming election and plan for the country's future infrastructure. This lucky draw presents its own challenges.
The digital games tax credit arrived in late 2022 but it has had several problems, according to Irish studios who say many of their functions are excluded from eligibility.
The last five years have been consumed by change. That change will only accelerate going forward. To be ready, Ireland needs to pick its economic strategy for the decades ahead. Paschal Donohoe has a view on what we should choose.
There is a wide range of measures the Government could introduce to help small business grappling with state-imposed costs. Simple but imaginative initiatives could make all the difference.
The budget is mere weeks away and the finance minister attended his first Scale Ireland pre-budget event “to listen, to engage and get feedback”. There was a lot to listen to.
Payments delayed by changes to the tech giant’s subsidiary structure earlier in the year have now landed in state coffers, boosting the Exchequer surplus as the Government makes key pre-election budgetary decisions.
The first publication by the budgetary watchdog after UCC’s Seamus Coffey returned to head it up is a vibrant plea to resurrect the 5 per cent spending rule in the next budget.
Capital acquisitions tax has emerged as a political issue for the first time since the financial crisis. Forvis Mazars tax partner Alan Murray examines the factors in budget decisions on inheritance tax.
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