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

Controlled Foreign Companies (CFC) guidance

Revenue has published a new Tax and Duty Manual, covering the Controlled Foreign Company (CFC) rules, introduced by Finance Act 2018 and took effect from 1 January 2019. The guidance gives an overview of what the CFC rules are, how the rules operate and how a CFC charge can arise.