Andersen in Ireland

[Andersen in Ireland @Andersen_IE]

Andersen International Tax - Tax Alert on DEBRA proposals
https://t.co/7B1kBiVOFA

[Andersen in Ireland @Andersen_IE]

Using a cross-border approach, the Andersen European Business Incentives and Tax Credits service line developed a detailed examination of R&D incentives in 24 Member States, Albania, Switzerland, and the United Kingdom.

You can download the guide here: https://t.co/1z37ofGhQ0

[Andersen in Ireland @Andersen_IE]

The Andersen Ireland Team taking advantage of the sunny weather while it lasts during our cocktail making teambuilding competition with these fabulous cocktail boxes from the Armada Spanish Point. Supporting Irish businesses while supporting each other! #teambuilding #teamspirit

[Andersen in Ireland @Andersen_IE]

Tax and Duty Manual Part 33-03-04 ‘Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements)’ has been amended at Section 7.4 to include a revised date for the re-opening of the portal of 17 August 2021. See: https://t.co/x9rx9u6SQn

[Andersen in Ireland @Andersen_IE]

TDM Part 42-04-01 PAYE Exclusion Orders has been updated as to provide clarity for bonuses paid where a PAYE Exclusion Order is in place, to outline COVID-19 concessions for PAYE Exclusion Orders, among others. See: https://t.co/9ycgp62QUJ

[Andersen in Ireland @Andersen_IE]

In a recent CJEU Press Release, the General Court dismisses action brought against the Commission’s decision to initiate the formal investigation procedure in respect of tax rulings issued by the Netherlands tax administration to Nike and Converse. See: https://t.co/AU1aunvFGF

[Andersen in Ireland @Andersen_IE]

Tax and Duty Manual Part 33-03-04 ‘Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements)’ has been amended at Section 7.4 to include the XML Schema Version 1.2 update and the applicable migration dates. See: https://t.co/nR0a30zewS

[Andersen in Ireland @Andersen_IE]

Following the Committee Stage amendments to the Finance Bill 2021 passed last week, Revenue has updated the Main Guidelines on the operation of EWSS and published new Guidelines on eligibility for the Employment Wage Subsidy Scheme from 1Jul2021. See: https://t.co/nWfzku7bzt

[Andersen in Ireland @Andersen_IE]

TDM Part 38-04-06 Section 909 TCA 1997: Statement of Affairs in an Audit of Investigation has been amended at Sec 2 to reflect information required, per legislation and form SA1 in cases where an asset was acquired other than a bargain at arm's length.See: https://t.co/co6o5QNnDR

[Andersen in Ireland @Andersen_IE]

A new TDM Part 38-01-04E highlights updates and changes to the 2020 ROS Form 11. The 2020 Form 11 reflects the changes introduced in the Finance Act 2020, including updated credits and rates, and other reporting requirements. See: https://t.co/3CmkeK7wup

[Andersen in Ireland @Andersen_IE]

TDM Share Schemes Chap 13, which deals with Growth Shares, has been updated to confirm that filing deadline for 2020 return is 31 Aug 2021 and to reflect the guidance included in the other share schemes manuals in relation to the valuation of shares. See: https://t.co/nOVbJpkoYU

[Andersen in Ireland @Andersen_IE]

An extension to CRSS to 31/12/2021 and enhanced “restart week” payments were announced in the Economic Recovery Plan 2021. Revenue has updated its Guidelines to provide details on double rate of CRSS payment for eligible businesses. Read it here: https://t.co/9BYqLj2vFn

[Andersen in Ireland @Andersen_IE]

The ‘Customs Manual on Import VAT’ has been updated in relation to changes arising due to introduction of new eCommerce rules effective from 1/07/2021, additional links to further information and new AIS codes. Additional paragraphs are also added. See: https://t.co/TIrOXPj9aM

[Andersen in Ireland @Andersen_IE]

In a recent Press Release by Dept. of Finance, Minister Donohoe published the eighth Progress Update Report on the Special Liquidation of IBRC. The report highlights ongoing impact of COVID-19. Read it here: https://t.co/HRXe1NSzWr

[Andersen in Ireland @Andersen_IE]

In a recent TAC case, It was determined, where a security is enforced resulting in the disposal of an asset, a charge to CGT applies under TCA, section 28(1), 29(2), 31 and 537(2) to the debtor and not to the creditor who enforced the security. See: https://t.co/vZrjMwvbCR

[Andersen in Ireland @Andersen_IE]

In a recent CJEU case, the Court established that in determining taxable amount of transaction concealed by taxable persons for VAT purposes, amounts paid and received as reconstituted by tax authority must be regarded as already including that tax. See: https://t.co/4FqKJj0p60

[Andersen in Ireland @Andersen_IE]

The Euroclear TDM has been amended following discussions between Euroclear Bank and Revenue. Adjustments have been made covering the following procedures of Intermediary relief, Mark-Up, Stock borrowing, When duty is due, among others. See: https://t.co/x6xJSBMxrZ

[Andersen in Ireland @Andersen_IE]

The ‘Mineral Oil Traders Excise Licences’ Manual has been updated at Sec 2.1 in relation to Marked Fuel Trader's Licence (MFTL) in line with legislation, Sec 4.6 has been inserted dealing with a new condition on mineral oil licences. See: https://t.co/i7S2BKFTwS

[Andersen in Ireland @Andersen_IE]

TDM ‘Guidelines for Exchange of Information between the ODCE and Revenue’ has been amended at paragraph 6.5, which relates to ODCE requests related to qualifying disclosures. See: https://t.co/LVLYuxGXPh

[Andersen in Ireland @Andersen_IE]

Form ESA 2020 is now available to download from Revenue website. The new return will apply for 2020 onwards, with a filing deadline of 31/08/2021. For subsequent years reporting date of 31 Mar following relevant tax year will apply. See: https://t.co/UWmFZTgmk4