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

Revenue Publish Form IU(3e) – “De Minimis” Election by an Investment Undertaking

Form IU(3e) is required under section 739E(2A)(a)(ii) TCA 1997 and must be completed by a person authorised to act on behalf of the Investment Undertaking in respect of each year of assessment. The form is due on or before 31 March in the year following the year of assessment. If applicable, nil returns in respect of each affected unit holder are to be made. The form is available from the Revenue website www.revenue.ie.