7 January 2019
Ireland introduces Controlled Foreign Company (CFC) rules
The new rules take effect for accounting periods beginning on or after 1 January 2019. KPMG tax partner Sharon Burke outlines the new measures, and the different bases for exclusion, as well as the key next steps for businesses.
7 January 2019
CJEU VAT Round Up – VAT recovery on share transaction and hire purchase costs
In this article, David Duffy, a Partner in KPMG’s Indirect Tax Practice, summarises some of the key Value Added tax (VAT) decisions of the Court of Justice of the European Union (CJEU) during 2018 which are likely to affect Irish businesses.