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The plaintiff, Thomas Murphy, was charged in November 2007 with failure to fill out a tax return, which violated the Taxes Consolidation Act 1997.The DPP issued a certificate that stated, under Section 42(6) of the Offences Against the State Act 1939, ordinary courts were inadequate to deal with the issue, secure the effective administration of justice and preservation of public peace.
An Irish Section 110 special purpose vehicle (SPV) or section 110 company is an Irish tax resident company, which qualifies under Section 110 of the Irish Taxes Consolidation Act 1997 (TCA) for a special tax regime that enables the SPV to attain "tax neutrality": i.e. the SPV pays no Irish taxes, VAT, or duties.
Former Finance Minister, Charlie McCreevy, reduced Irish corporate tax from 32% to 12.5% in the 1999 Finance Act, and whose 1997 Tax and Consolidation Act laid the framework for Ireland's BEPS tax tools. [1] Ireland's Corporate Tax System is a central component of Ireland's economy. In 2016–17, foreign firms paid 80% of Irish corporate tax ...
In October 2016, it was revealed in the media that Robinson was planning to donate her archive to Mayo County Council, as part of the development of The Mary Robinson Centre, and had applied to have the archive designated under the Taxes Consolidation Act, 1997, potentially resulting in a personal tax credit to her worth over €2m, arising ...
In January 2018, there was further controversy over Apple's CAIA BEPS tool when Coffey pointed out that it is prohibited under Ireland's tax code (Section 291A(c) of the Taxes Consolidation Act 1997), to use the CAIA BEPS tool for reasons that are not "commercial bona fide reasons", and in schemes where the main purpose is "the avoidance of, or ...
Tax consolidation, or combined reporting, is a regime adopted in the tax or revenue legislation of a number of countries which treats a group of wholly owned or majority-owned companies and other entities (such as trusts and partnerships) as a single entity for tax purposes. This generally means that the head entity of the group is responsible ...
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From 1994 to 2004 there were high levels of international film productions choosing Ireland as a location for filming as a result of the Irish tax incentive for film and television in section 35 of the Finance Act 1987 (later section 481 of the Taxes Consolidation Act 1997). This film production tax incentive made Ireland more competitive for ...