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

New guidance from Revenue on Country-by-Country reporting

A new Tax and Duty Manual, Part 38-03-21 has been published by Revenue to address some frequently asked questions on the interpretation of legislation and regulations which implement Country-by-Country (CbC) Reporting in Ireland. This manual replaces the “Country-by-Country Reporting – some Frequently Asked Questions (FAQs)”.

CbC Reporting in Ireland is contained in section 891H of the Taxes Consolidation Act 1997 the Taxes (Country-by-Country Reporting) Regulations 2016. CbC Reporting requirements apply in Ireland for fiscal years beginning on or after 1 January 2016. BEPS Action 13 Final Report is the primary OECD/G20 guidance on CbC Reporting.