Tax Briefing Issue 67
The second Tax Briefing of 2007 was published on-line in the week before Christmas. A summary of the various issues covered in the Tax Briefing is given below:
Topics covered by articles include:
- Taxation of Married Couples
This article deals with cases involving non-residence. - Claims for Research and Development (R&D) Tax Credit
This article deals with the simplification procedure for smaller claims where Research Technology and innovation grants have been received from Enterprise Ireland. - Lump Sum Payments and Top Slicing Relief
This article deals with changes to the calculation of Top Slicing Relief, where either joint assessment or separate assessment applies. - Tour Operators and VAT
This article deals with the revised position of Tour Operators, following from an Appeal Commissioner's decision. - The Revenue Technical Service (RTS)
This article gives an update on the RTS which was launched in June 2007. - Foreign Effective Rates (with effect from 1 January 2007)
Approximate rates are given in relation to claiming double tax relief in respect of portfolio investments in Belgium, France, Germany, Italy, Japan or Luxembourg. - Double Taxation Relief
Three articles are included in relation to double tax relief:
- – The Legal & General Case, and the impact for Ireland.
- – A list of the 44 Double Taxation Treaties entered into by Ireland.
- – A table of source country tax rates in Irish TaxTreaties for dividend, interest and royalty payments.