Tax Treaty Monitor – June 2022

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Article Features in KPMG's TaxWatch Quarter 2, 2022 Publication.

Overview of Irish Revenue developments – Q2 2022
Deja Vu or The Beginning of the End for the UK’s “non-dom” regime?
Tax Treaty Monitor – June 2022
Calendar of tax payment & reporting deadlines (July – September 2022)
Significant reform of KEEP needed
Update on EU Minimum Tax Directive – priority of new presidency of the European Council
The UK’s Register of Overseas Entities Owning UK Land and/or Property
Companies and their directors’ identity
Fixing the issue of what constitutes an establishment for VAT purposes
Simplicity is key in the taxation of personal investments in Ireland
Interest Limitation Rule considerations for banks

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1 July 2022

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Overview of Irish Revenue developments – Q2 2022

Deja Vu or The Beginning of the End for the UK’s “non-dom” regime?

Tax Treaty Monitor – June 2022

Calendar of tax payment & reporting deadlines (July – September 2022)

Significant reform of KEEP needed

Update on EU Minimum Tax Directive – priority of new presidency of the European Council

The UK’s Register of Overseas Entities Owning UK Land and/or Property

Companies and their directors’ identity

Fixing the issue of what constitutes an establishment for VAT purposes

Simplicity is key in the taxation of personal investments in Ireland

Interest Limitation Rule considerations for banks

Tax Treaty Monitor – June 2022