TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

CCF and the Australia/Ireland Treaty

The Australian Taxation Office (ATO) has issued an interpretative decision that an Irish Common Contractual Fund (CCF) is not a resident of Ireland for the purposes of the Australia/Ireland Tax Treaty.

The edited and summarised record of ATO ID 2008/63 is reproduced at Section 2.08.