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Finance Dublin Irish Tax Monitor - June 2023

Directive on administrative cooperation (DAC8)

In this issue of the Finance Dublin Irish Tax Monitor the Roundtable panel comment on the Government’s proposed approach to implementing BEPS Pillar Two, including how it could bring heretofore tax exempt activities into the tax net. Also how national authorities and the EU are trying to keep up with changes brought about by increasing digitalisation in the area of VAT; clarification for offshore funds tax treatment; the issues surrounding the new ‘Land Value Sharing’ legislative proposals to tax rezoned development land. The importance of keeping proper books as evidenced from a recent TAC determination. Also commented on this month is the continuing strong growth of Irish corporation tax receipts and the future health of Ireland’s public finances.

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