Tom Maguire: Debra might prove to be a very good friend to start-ups
With all the changes coming down the line, the introduction of CGT losses for EIIS companies and addressing the tax treatment of debt vis-à-vis equity when financing would be a help to start-ups
The Tax Strategy Group’s (TSG) budget papers were published recently on the website of the Department of Finance, with the caveat that “the group is not a decision-making body and the papers produced are simply a list of options and issues to be considered in the budgetary process”.
The TSG is a government think tank chaired by the department, and the published papers cover everything from income tax to EU developments...
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Tom Maguire: A corporation tax proposal that will bring certainty to Irish business
The EC’s draft directive to put Pillar 2 into action should be effective, and a net positive for Ireland – and here’s why
Tax credit for game developers who must pass the ‘cultural’ test
Paschal Donohoe’s incentive for game developers is available on eligible expenditure of up to €25 million a game and is based on the film tax relief scheme. A cultural test will apply, and gambling games are not eligible for the incentive
Are tax deductions on borrowed time as new rules come into effect?
A new measure in the Finance Bill is intended to stamp out tax avoidance through borrowing costs – but it’s complicated
Things have moved fast since the Corporation Tax Roadmap update last January
By the time the Finance Bill is signed into law we will have enacted the entire Anti-Tax Avoidance Directive into our legislation – and there’s more to come