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

Exit tax guidance

Section 32 of Finance Act 2018 introduced anti-avoidance provisions whereby an exit tax can apply on certain asset transfers by Irish resident companies on or after 10 October 2018. This is in line with Article 5 of the Anti-Tax Avoidance Directive. Revenue has tidied up its guidance in this area to reflect the new exit tax.