Focus On | Business Post

New country-by-country public tax reporting adds to corporate obligations

Non-European companies must now comply with the same reporting obligations as bloc’s own enterprises

A week of technology for a lifetime of digital skills

A national celebration from 20th-26th March demonstrates the potential of creative technology for all children and young people with a jam-packed week of digital learning and fun.

Budget tax changes: devil will be in the details of Finance Bill

If a reduction in the overall capital gains rate is not possible then consideration should be given to a reduction in the rate applicable for gains arising on the disposal of investments in SMEs

Tom Maguire: The cryptic tax rules that surround bitcoin and its ilk

There are no specific rules in connection with crypto-assets, and therefore any transactions in them need to be carefully analysed

Tom Maguire: How our tax regime could sweeten the pill for future R&D

A tax credit won’t be R&D’s driving force, but it can be a factor in determining where such R&D happens – so our tax rules need to be sufficiently attractive for it to be carried on here

Applications sought for €10,000 business development fund and ‘money can’t buy’ mentorship in Brown Thomas Arnotts initiative

Open invitation extended to local Irish start-ups to enter the Pitch ’22 competition, with a deadline of Friday, April 29

Tom Maguire: Close company tax rules can make the ‘innocent suffer for the guilty’

The Revenue now has other measures to counter tax avoidance, and could ease off on its 18-month profit payout rule, which can punish owners for reinvesting in their business

Recipes: Cook up an Easter feast with Neven Maguire

The celebrity chef and brand ambassador for the

Tom Maguire: Territorial gains to be won from tweaks to foreign income tax

The laws on taxing foreign income are complex and any moves to change and simplify the system will be welcomed by businesses, investors and the tax authorities

Updated audit code takes radical new approach to compliance interventions

New and improved code of practice represents most significant change to Revenue’s approach to compliance interventions in years, says Deloitte

EU tax directive will prise out true identity of ‘shell’ entities

Proposed initiative aims to prevent the misuse of such undertakings for tax purposes

Tom Maguire: A fair share for entrepreneurs and employees will profit us all

We need to tweak taxes to encourage entrepreneurs to locate here, and to allow our homegrown SMEs to thrive

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

What the Finance Bill offers employees and entrepreneurs

There were few surprises in the 200-page document, but changes may be made to it as it passes through the Oireachtas

Tom Maguire: Multinationals must face brave new world ushered in by EU tax reform

It’s only a matter of time before member states bring in measures including a law change for reverse hybrid mismatches and public reporting for non-EU corporations

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