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

OECD: Portfolio Investors

The OECD has released two reports in respect of treaty benefits for portfolio investors. The Reports address

  • technical issues relating to granting treaty benefits with respect to income of collective investment vehicles, and
  • procedural barriers to claims for treaty benefits that affect portfolio investors more generally.

Further information on the two reports are available at http://www.oecd.org/document/27/0,3343,en_2649_33747_41962651_1_1_1_37427,00.html.

Interested parties are invited to send their comments to the OECD before 6 March 2009.