Finance Act 2006 and the implications for Ireland from a corporate tax perspective

• Autores: Liam Grimes, Tom Maguire
• Localización: European taxation, ISSN 0014-3138, Vol. 46, Nº. 8, 2006, págs. 387-395
• Idioma: inglés
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• Resumen

  • This article provides an overview of the changes contained in the Finance Act 2006, which generally apply from 1 January 2006. Of particular importance is the abolition of the remittance basis of taxation in respect of foreign employments that are exercised in Ireland and the new provisions regarding anti-avoidance.