Sunday April 5, 2020

How does your corporate group finance its activities?

Europe has spoken: in its view, Ireland’s law allowing corporate tax deductions for interest on borrowings is not okay

25th August, 2019

Let’s get one thing clear: right now, our law on the issue of corporate tax deductions for interest on borrowings is excruciatingly complex given the level of legal hoops companies have to jump through to achieve these deductions. Nonetheless, the European Commission said recently that it had decided to send a “letter of formal notice” to Ireland asking it to implement the interest limitation measure in the EU’s anti-tax avoidance directive (ATAD)....

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