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TMT Tax Talks

October 2023

In this edition of our tax newsletter bespoke to the Technology, Media and Telecommunications industry, we will cover:

  • Irish Tax Updates
  • Global Tax Updates
  • Events & Industry News
  • Spotlight article on Enhanced Reporting Requirements

This edition again covers a pivotal time for the Irish and, indeed, the global tax landscape, with Irish Budget 2024 fast approaching. The edition provides numerous resources to keep up to date on Budget 2024 developments in real time. Please see a link to our dedicated Budget 2024 web pages.

This edition also provides further updates on DAC 7, the Feedback Statement on Outbound Payments and the announcement of a second Public Consultation on the introduction of a participation exemption. On a global front, there continues to be developments in relation to the implementation of Pillar Two as the deadline for implementation fast approaches on 31 December 2023. This edition also covers the recently introduced package of initiatives by the European Commission aiming to reduce tax compliance cost for cross-border businesses.

If you have any questions in relation to any of the topics discussed, please reach out to myself or one of the team listed in our newsletter.

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